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Financial Instruments and Fair Value Measurements [Abstract]

Acquisition

2. Acquisition

AEP Industries Inc.

In January 2017, the Company acquired AEP Industries Inc. (“AEP”) for a purchase price of $791 million, net of cash acquired. A portion of the purchase price consisted of issuing 6.4 million of Berry common shares which were valued at $324 million at the time of closing. AEP manufactures and markets an extensive and diverse line of polyethylene and polyvinyl chloride flexible plastic packaging products with consumer, industrial, and agricultural applications. The acquired business is operated in our Engineered Materials segment. To finance the purchase, the Company entered into an incremental assumption agreement to increase the commitments under the Company's existing term loan credit agreement by $500 million due 2024.

The acquisition has been accounted for under the purchase method of accounting, and accordingly, the purchase price has been allocated to the identifiable assets and liabilities based on fair values at the acquisition date. The results of AEP have been included in the consolidated results of the Company since the date of the acquisition. The Company has not finalized the allocations of the purchase price to the fair value of deferred taxes (including assessment of uncertain tax positions), fixed assets, and certain working capital accounts. The Company has recognized Goodwill on this transaction primarily as a result of expected cost synergies, and does not expect Goodwill to be deductible for tax purposes. The following table summarizes the allocation of purchase price and the estimated fair values of the assets acquired and liabilities assumed at the date of the acquisition:

Working capital (a)	$	140
Property and equipment		223
Intangible assets		214
Goodwill		343
Historical AEP debt assumed		(7	)
Other assets and long-term liabilities		(122	)
(a) Includes a $5 million step up of inventory to fair value

The Company has allocated the purchase price based on a preliminary fair value analysis to working capital, long-term assets and liabilities, property and equipment, intangible assets (customer relationships, technology & tradenames), pension, deferred income taxes and goodwill. The Company has utilized variations of the income method for purposes of valuing the intangible assets and considered various methods for the real and personal property including the new cost, replacement cost and current cost estimates to determine the preliminary fair value.

Adchem Corp

In June 2017, the Company acquired Adchem Corp's (“Adchem”) tapes business for a purchase price of $49 million. Adchem was a leader in the development of high performance adhesive tape systems for the automotive, construction, electronics, graphic arts, medical and general tape markets. The acquired business is operated in our Engineered Materials segment. To finance the purchase, the Company used existing liquidity. The acquisition has been accounted for under the purchase method of accounting and accordingly, the purchase price has been allocated to the identifiable assets and liabilities based on preliminary estimates of fair value at the acquisition date. The assets and assumed liabilities consisted of working capital of $10 million, property and equipment of $2 million, intangible assets of $22 million, and goodwill of $15 million. The Company has recognized goodwill on this transaction primarily as a result of expected cost synergies, and expects goodwill to be deductible for tax purposes.

AVINTIV Inc.

In October 2015, the Company acquired 100% of the capital stock of AVINTIV Inc. (“Avintiv”) for a purchase price of $2.26 billion, net of cash acquired. Avintiv is one of the world’s leading developers, producers, and marketers of nonwoven specialty materials used in hygiene, infection prevention, personal care, industrial, construction, and filtration applications. To finance the purchase, the Company issued $400 million aggregate principal amount of 6.0% second priority senior secured notes due 2022 and entered into an incremental assumption agreement to increase the commitments under the Company’s existing term loan credit agreement by $2.1 billion due 2022. The results of Avintiv have been included in the consolidated results of the Company since the date of acquisition.

When accounting for the Avintiv and AEP acquisitions, unaudited pro forma net sales were $7.4 billion, $7.6 billion, and $7.9 billion for fiscal 2017, fiscal 2016, and fiscal 2015, respectively. Unaudited pro forma net income (loss) was $338 million, $250 million, and $(34) million for fiscal 2017, fiscal 2016, and fiscal 2015, respectively. The unaudited pro forma net sales and net income assume that the acquisitions had occurred as of the beginning of the period.

The unaudited pro forma information presented above is for informational purposes only and is not necessarily indicative of the operating results that would have occurred had the Avintiv or AEP acquisitions been consummated at the beginning of the period, nor is it necessarily indicative of future operating results. Further, the information reflects only pro forma adjustments for additional interest expense, depreciation, and amortization, net of the applicable income tax effects.

Long-Term Debt

12 Months Ended

Sep. 30, 2017

Long-Term Debt [Abstract]

Long-Term Debt

3. Long-Term Debt

Long-term debt consists of the following:

	Maturity Date	September 30, 2017			October 1, 2016
Term loan	February 2020	$	1,000		$	1,351
Term loan	January 2021		814			814
Term loan	October 2022		1,645			1,895
Term loan	January 2024		498			—
Revolving line of credit	May 2020		—			—
5 ¹/₈% Second Priority Senior Secured Notes	July 2023		700			700
5 ¹/₂% Second Priority Senior Secured Notes	May 2022		500			500
6% Second Priority Senior Secured Notes	October 2022		400			400
Debt discounts and deferred fees			(48	)		(58	)
Capital leases and other	Various		132			153
Total long-term debt			5,641			5,755
Current portion of long-term debt			(33	)		(43	)
Long-term debt, less current portion		$	5,608		$	5,712

Fiscal 2017 Activity

In January 2017, in order to finance the AEP acquisition, the Company entered into an incremental assumption agreement to increase the commitments under the existing term loan credit agreement by $500 million, maturing in January 2024.

In March 2017, the Company entered into an agreement to increase our asset-based revolving line of credit that matures in May 2020 by $100 million to $750 million.

Berry Global, Inc. Senior Secured Credit Facility

Our wholly owned subsidiary Berry Global, Inc.’s senior secured credit facilities consist of $4.0 billion of term loans and a $750 million asset-based revolving line of credit. The availability under the revolving line of credit is the lesser of $750 million or based on a defined borrowing base which is calculated based on available accounts receivable and inventory.

The borrowings under the senior secured credit facilities bear interest at a rate equal to an applicable margin plus, as determined at the Company’s option, either (a) a base rate determined by reference to the higher of (1) the prime rate of Credit Suisse, Cayman Islands Branch, as administrative agent, in the case of the term loan facility or Bank of America, N.A., as administrative agent, in the case of the revolving credit facility and (2) the U.S. federal funds rate plus ¹/₂of 1% or (b) LIBOR determined by reference to the costs of funds for eurodollar deposits in dollars in the London interbank market for the interest period relevant to such borrowing Bank Compliance for certain additional costs. The applicable margin for LIBOR rate borrowings under the revolving credit facility ranges from 1.25% to 1.75%.

Based on market conditions, from time to time, the Company may reprice existing term loans in order to lower interest rates. As a result of repricing activities, each of the Company's term loans currently bear interest at LIBOR plus 2.25% with a 0% LIBOR floor. Related to these repricings, the Company recorded a $10 million and $4 million loss on debt extinguishment in fiscal 2017 and fiscal 2016, respectively.

The term loan facility requires minimum quarterly principal payments, with the remaining amount payable upon maturity. The Company may voluntarily repay outstanding loans under the senior secured credit facilities at any time without premium or penalty, other than customary “breakage” costs with respect to eurodollar loans. The senior secured credit facilities contain various restrictive covenants that, among other things and subject to specified exceptions, prohibit the Company from prepaying other indebtedness, and restrict its ability to incur indebtedness or liens, make investments or declare or pay any dividends. All obligations under the senior secured credit facilities are unconditionally guaranteed by the Company and, subject to certain exceptions, each of the Company’s existing and future direct and indirect domestic subsidiaries. The guarantees of those obligations are secured by substantially all of the Company’s assets as well as those of each domestic subsidiary guarantor. During fiscal 2017, the Company has made $636 million of repayments on long-term borrowings using existing liquidity.

Despite not having financial maintenance covenants, our debt agreements contain certain negative covenants. We are in compliance will all covenants as of September 30, 2017. The failure to comply with these negative covenants could restrict our ability to incur additional indebtedness, effect acquisitions, enter into certain significant business combinations, make distributions or redeem indebtedness.

Future maturities of long-term debt as of fiscal year end 2017 are as follows:

Fiscal Year	Maturities
2018	$	33
2019		33
2020		1,033
2021		839
2022		21
Thereafter		3,730
	$	5,689

Interest paid was $288 million, $276 million, and $191 million in fiscal 2017, 2016, and 2015, respectively.

Debt discounts and deferred financing fees are presented net of Long-term debt, less the current portion in the Consolidated Balance Sheet and are amortized to Interest expense through maturity.

Financial Instruments and Fair Value Measurements

12 Months Ended

Sep. 30, 2017

Financial Instruments and Fair Value Measurements

4. Financial Instruments and Fair Value Measurements

In the normal course of business, the Company is exposed to certain risks arising from business operations and economic factors. The Company may use derivative financial instruments to help manage market risk and reduce the exposure to fluctuations in interest rates and foreign currencies. These financial instruments are not used for trading or other speculative purposes. For those derivative instruments that are designated and qualify as hedging instruments, the Company must designate the hedging instrument, based upon the exposure being hedged, as a fair value hedge, cash flow hedge, or a hedge of a net investment in a foreign operation.

To the extent hedging relationships are found to be effective, as determined by FASB guidance, changes in the fair value of the derivatives are offset by changes in the fair value of the related hedged item and recorded to Accumulated other comprehensive loss. Any identified ineffectiveness, or changes in the fair value of a derivative not designated as a hedge, are recorded to the Consolidated Statements of Income.

Foreign Currency Forward Contracts

The primary purpose of the Company's foreign currency hedging activities is to manage the potential changes in value associated with the changes in foreign currencies on future foreign cash movements for certain jurisdictions. The changes in fair value of these derivative contracts are recognized in Other (income) expense, net on the Consolidated Statements of Income and are largely offset by the remeasurement of the underlying intercompany loan. When valuing foreign currency forward contracts the Company utilizes Level 2 inputs (substantially observable). These contracts are typically entered into and settled within the given quarterly reporting period.

Interest Rate Swaps

The primary purpose of the Company’s interest rate swap activities is to manage cash flow variability associated with our outstanding variable rate term loan debt. When valuing interest rate swaps the Company utilizes Level 2 inputs (substantially observable).

In February 2013, the Company entered into a $1 billion interest rate swap transaction with an effective date of May 2016 and expiration in May 2019. In June 2013, the Company elected to settle this derivative instrument and received $16 million as a result of this settlement. The offset is included in Accumulated other comprehensive loss and is being amortized to Interest expense from May 2016 through May 2019, the original term of the swap agreement.

During fiscal 2017 the Company modified various term loan rates and maturities. In conjunction with these modifications the Company realigned existing swap agreements which resulted in the de-designation of the original hedge and re-designation of the modified swaps as an effective cash flow hedges. The amounts included in Accumulated other comprehensive loss at the date of de-designation are being amortized to Interest expense through the terms of the original swaps.

As of year-end, the Company effectively had (1) a $450 million interest rate swap transaction that swaps a one-month variable LIBOR contract for a fixed annual rate of 2.00%, with an effective date in May 2017 and expiration in May 2022, (2) a $1 billion interest rate swap transaction that swaps a one-month variable LIBOR contract for a fixed annual rate of 1.5190% with an effective date in March 2017 and expiration in June 2019, (3) a $1 billion interest rate swap transaction that swaps a one-month variable LIBOR contract for a fixed annual rate of 2.0987% with an effective date in February 2017 and expiration in September 2021.

The Company records the fair value positions of all derivative financial instruments on a net basis by counterparty for which a master netting arrangement is utilized. Balances on a gross basis as of the current period are as follows;

Derivatives Instruments	Hedge Designation	Balance Sheet Location	2017		2016
Foreign currency forward contracts	Not designated	Other assets	$	—	$	3
Interest rate swaps	Designated	Other assets		1		—
Interest rate swaps	Not designated	Other assets		13		—
Interest rate swaps	Designated	Other long-term liabilities		15		48
Interest rate swaps	Not designated	Other long-term liabilities		13		—

The effect of the Company’s derivative instruments on the Consolidated Statement of Income is as follows:

		Fiscal years Ended
Derivatives instruments	Statement of Income Location	September 30, 2017			October 1, 2016		September 26, 2015
Interest rate swaps	Interest expense, net	$	24		$	16	$	—
Foreign currency swaps	Other (income) expense	$	(2	)	$	13	$	—

The amortization related to unrealized losses in Accumulated other comprehensive loss is expected to be approximately $5 million in the next 12 months. The Company’s financial instruments consist primarily of cash and cash equivalents, long-term debt, interest rate swap agreements and capital lease obligations. The fair value of our long-term indebtedness exceeded book value by $81 million as of fiscal 2017, and $56 million as of fiscal 2016. The Company’s long-term debt fair values were determined using Level 2 inputs as other significant observable inputs were not available.

Non-recurring Fair Value Measurements

The Company has certain assets that are measured at fair value on a non-recurring basis when impairment indicators are present or when the Company completes an acquisition. See Note 2 for discussion of our acquisitions and the non-recurring fair value measurement considerations that were utilized in the purchase price allocation. The Company adjusts certain long-lived assets to fair value only when the carrying values exceed the fair values. The categorization of the framework used to value the assets is considered Level 3, due to the subjective nature of the unobservable inputs used to determine the fair value (see Note 5 for additional discussion). These assets that are subject to our annual impairment analysis primarily include our definite lived and indefinite lived intangible assets, including Goodwill and our property, plant and equipment. The Company reviews Goodwill and other indefinite lived assets for impairment as of the first day of the fourth fiscal quarter each year, and more frequently if impairment indicators exist. The Company determined Goodwill and other indefinite lived assets were not impaired in our annual fiscal 2017, 2016, and 2015 assessments and no impairment indicators existed in the current year.

Included in the following tables are the major categories of assets and their current carrying values that were measured at fair value on a non-recurring basis in the current year, along with the impairment loss recognized on the fair value measurement for the fiscal years then ended:

	As of the end of fiscal 2017
	Level 1		Level 2		Level 3		Total		Impairment
Indefinite-lived trademarks	$	—	$	—	$	248	$	248	$	—
Goodwill		—		—		2,775		2,775		—
Definite lived intangible assets		—		—		1,038		1,038		—
Property, plant and equipment		—		—		2,366		2,366		2
Total	$	—	$	—	$	6,427	$	6,427	$	2

	As of the end of fiscal 2016
	Level 1		Level 2		Level 3		Total		Impairment
Indefinite-lived trademarks	$	—	$	—	$	248	$	248	$	—
Goodwill		—		—		2,406		2,406		—
Definite lived intangible assets		—		—		952		952		—
Property, plant and equipment		—		—		2,224		2,224		3
Total	$	—	$	—	$	5,830	$	5,830	$	3

	As of the end of fiscal 2015
	Level 1		Level 2		Level 3		Total		Impairment
Indefinite-lived trademarks	$	—	$	—	$	207	$	207	$	—
Goodwill		—		—		1,652		1,652		—
Definite lived intangible assets		—		—		486		486		—
Property, plant and equipment		—		—		1,294		1,294		2
Total	$	—	$	—	$	3,639	$	3,639	$	2

Valuation of Goodwill and Indefinite Lived Intangible Assets

ASC Topic 350 requires the Company to test goodwill for impairment at least annually. The Company conducted the impairment test on the first day of the fourth fiscal quarter, unless indications of impairment exist during an interim period. When assessing its goodwill for impairment, the Company utilizes a comparable company market approach weighted equally with a discounted cash flow analysis to determine the fair value of their reporting units and corroborate the fair values. The Company utilizes a relief from royalty method to value their indefinite lived trademarks and uses the forecasts that are consistent with those used in the reporting unit analysis. The Company has seven reporting units more fully discussed in Note 1.

Valuation of Property, Plant and Equipment and Definite Lived Intangible Assets

The Company periodically realigns their manufacturing operations which results in facilities being closed and shut down and equipment transferred to other facilities or equipment being scrapped or sold. The Company utilizes appraised values to corroborate the fair value of the facilities and has utilized a scrap value based on prior facility shut downs to estimate the fair value of the equipment, which has approximated the actual value that was received. When impairment indicators exist, the Company will also perform an undiscounted cash flow analysis to determine the recoverability of the Company’s long-lived assets. The Company incurred impairment charges of $2 million, $3 million, and 2 million related to property, plant and equipment in fiscal years 2017, 2016, or 2015, respectively. The impairment charges were calculated based on the estimated proceeds that were expected based on the market for used equipment and past sales of equipment less the carrying value. The Company did not incur an impairment charge on definite lived intangible assets in fiscal 2017, 2016, or 2015.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

5. Goodwill and Intangible Assets

The following table sets forth the gross carrying amount and accumulated amortization of the Company’s goodwill and intangible assets as of the fiscal year end:

	2017			2016			Amortization Period
Goodwill	$	2,775		$	2,406		Indefinite lived

Customer relationships		1,922			1,690		5 – 15 years
Trademarks (indefinite lived)		248			248		Indefinite lived
Trademarks (definite lived)		87			78		Not more than 15 years
Other intangibles		184			182		5 – 14 years
Accumulated amortization		(1,155	)		(998	)
Intangible assets, net		1,286			1,200
Total goodwill and intangible assets, net	$	4,061		$	3,606

Future amortization expense for definite lived intangibles as of fiscal 2017 for the next five fiscal years is $143 million, $131 million, $121 million, $110 million, and $99 million each year for fiscal years ending 2018, 2019, 2020, 2021, and 2022, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Lease and Other Commitments and Contingencies

12 Months Ended

Sep. 30, 2017

Lease and Other Commitments and Contingencies [Abstract]

Lease and Other Commitments and Contingencies

6. Lease and Other Commitments and Contingencies

The Company leases certain property, plant and equipment under long-term lease agreements. Property, plant, and equipment under capital leases are reflected on the Company’s balance sheet in property and equipment. The Company entered into new capital lease obligations totaling $5 million, $51 million, and $29 million during fiscal 2017, 2016, and 2015, respectively, with various lease expiration dates through 2025. The Company records amortization of capital leases in Cost of goods sold in the Consolidated Statement of Income. Assets under operating leases are not recorded on the Company’s balance sheet. Operating leases expire at various dates in the future with certain leases containing renewal options. The Company had minimum lease payments or contingent rentals of $27 million and $26 million and asset retirement obligations of $9 million and $9 million as of fiscal 2017 and 2016, respectively. Total rental expense from operating leases was $67 million, $60 million, and $53 million in fiscal 2017, 2016, and 2015, respectively.

Future minimum lease payments for capital leases and non-cancellable operating leases with initial terms in excess of one year as of fiscal year end 2017 are as follows:

	Capital Leases			Operating Leases
2018	$	33		$	64
2019		32			57
2020		28			47
2021		24			43
2022		17			37
Thereafter		13			178
		147		$	426
Less: amount representing interest		(15	)
Present value of net minimum lease payments	$	132

The Company has entered into a series of sale-leaseback transactions, pursuant to which it sold certain facilities and is leasing these facilities back. The Company has a total deferred gain on these sale-leaseback transactions of $24 million at the end of fiscal 2017, and is amortizing this over the respective lease of the facility.

The Company also has various purchase commitments for raw materials, supplies and property and equipment incidental to the ordinary conduct of business.

Litigation

The Company is party to various legal proceedings in addition to the above involving routine claims which are incidental to its business. Although the Company’s legal and financial liability with respect to such proceedings cannot be estimated with certainty, the Company believes that any ultimate liability would not be material to its financial position, results of operations or cash flows.

Collective Bargaining Agreements

At the end of fiscal 2017, we employed approximately 23,000 employees, and approximately 20% of those employees are covered by collective bargaining agreements. The majority of these agreements are due for renegotiation in fiscal 2018. Our relations with employees under collective bargaining agreements remain satisfactory and there have been no significant work stoppages or other labor disputes during the past three years.

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities

12 Months Ended

Sep. 30, 2017

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities [Abstract]

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities

7. Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities

The following table sets forth the totals included in Accrued expenses and other current liabilities as of fiscal year end.

	2017		2016
Employee compensation, payroll, and other	$	147	$	152
Interest		36		53
Rebates		58		54
Restructuring		19		13
Accrued taxes		90		40
Tax receivable agreement obligation		35		60
Other		78		77
	$	463	$	449

The following table sets forth the totals included in Other long-term liabilities as of fiscal year end.

	2017		2016
Lease retirement obligation	$	37	$	34
Sale-lease back deferred gain		24		26
Pension liability		56		88
Deferred purchase price		46		41
Tax receivable agreement obligation		34		114
Interest rate swaps		27		45
Other		76		69
	$	300	$	417

Income Taxes

12 Months Ended

Sep. 30, 2017

Income Taxes [Abstract]

Income Taxes

8. Income Taxes

The Company is being taxed at the U.S. corporate level as a C-Corporation and has provided U.S. Federal, State and foreign income taxes.

Significant components of income tax expense for the fiscal years ended are as follows:

	2017			2016			2015
Current
U.S.
Federal	$	40		$	—		$	—
State		6			5			3
Non-U.S.		58			36			7
Total current		104			41			10
Deferred:
U.S.
Federal		34			35			31
State		(10	)		3			(4	)
Non-U.S.		(19	)		(7	)		(1	)
Total deferred		5			31			26
Expense for income taxes	$	109		$	72		$	36

U.S. income from continuing operations before income taxes was $313 million, $168 million, and $99 million for fiscal 2017, 2016, and 2015, respectively. Non-U.S. income from continuing operations before income taxes was $136 million, $140 million, and $23 million for fiscal 2017, 2016, and 2015, respectively.

The reconciliation between U.S. Federal income taxes at the statutory rate and the Company’s benefit for income taxes on continuing operations for fiscal year end is follows:

	2017			2016			2015
U.S. Federal income tax expense at the statutory rate	$	157		$	108		$	43
Adjustments to reconcile to the income tax provision:
U.S. state income tax expense		6			8			7
Changes in state valuation allowance		(9	)		2			(7	)
Research and development credits		(7	)		(8	)		(5	)
Share-based compensation		(33	)		(15	)		—
Permanent differences		2			2			—
Changes in foreign valuation allowance		3			(1	)		—
Foreign income taxed in the U.S.		—			7			—
Manufacturing tax benefits		(6	)		—			—
Deduction of worthless investment		—			(9	)		—
Permanent foreign currency differences		(1	)		(8	)		—
Rate differences between U.S. and foreign		(11	)		(14	)		(2	)
Other		8			—			—
Expense for income taxes	$	109		$	72		$	36

Deferred income taxes result from temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes. The components of the net deferred income tax liability as of fiscal year end are as follows:

	2017			2016
Deferred tax assets:
Allowance for doubtful accounts	$	7		$	7
Deferred gain on sale-leaseback		10			11
Accrued liabilities and reserves		89			129
Inventories		6			10
Net operating loss carryforward		292			371
Alternative minimum tax (AMT) credit carryforward		11			10
Research and development credit carryforward		18			36
Federal and state tax credits		9			2
Other		14			6
Total deferred tax assets		456			582
Valuation allowance		(93	)		(82	)
Total deferred tax assets, net of valuation allowance		363			500
Deferred tax liabilities:
Property, plant and equipment		277			282
Intangible assets		475			435
Debt extinguishment		27			53
Other		3			2
Total deferred tax liabilities		782			772
Net deferred tax liability	$	(419	)	$	(272	)

After Internal Revenue Code Section 382 (“Section 382”) limitations, the Company has $425 million of U.S. federal net operating loss carryforwards as of fiscal 2017, which will be available to offset future taxable income. As of fiscal year end 2017, the Company had state and foreign net operating loss carryforwards of $1,299 million and $349 million, respectively, which will be available to offset future taxable income. If not used, the federal net operating loss carryforwards will expire in future years beginning 2024 through 2035. AMT credit carryforwards totaling $11 million are available to the Company indefinitely to reduce future years’ federal income taxes. The state net operating loss carryforwards will expire in future years beginning in 2018 through 2036. The foreign net operating loss carryforwards will expire in future years beginning in 2018 while a portion remains available indefinitely. The Company has $10 million and $8 million of federal and state Research and Development tax credits, respectively, that will expire in future years beginning 2027 through 2037. In addition, the Company has $9 million of other state tax credits that will expire in future years beginning in 2018 through 2020.

In connection with the initial public offering, the Company entered into an income tax receivable agreement that provides for the payment to pre-initial public offering stockholders, option holders and holders of our stock appreciation rights, 85% of the amount of cash savings, if any, in U.S. federal, foreign, state and local income tax that are actually realized (or are deemed to be realized in the case of a change of control) as a result of the utilization of our and our subsidiaries’ net operating losses attributable to periods prior to the initial public offering. Based on the Company's assumptions using various items, including valuation analysis and current tax law, the Company recorded an obligation of $313 million which was recognized as a reduction of Paid-in capital on the Consolidated Balance Sheets. The Company made payments of $111 million, $57 million, and $39 million in fiscal years 2017, 2016, and 2015, respectively. The balance at the end of fiscal 2017 was $69 million, and the Company expects to make an income tax receivable payment of $35 million in December 2017.

The Company believes that it will not generate sufficient future taxable income to realize the tax benefits in certain foreign jurisdictions related to the deferred tax assets. The Company also has certain state net operating losses that may expire before they are fully utilized. Therefore, the Company has provided a full valuation allowance against certain of its foreign deferred tax assets and a valuation allowance against certain of its state deferred tax assets included within the deferred tax assets.

The change in ownership of Avintiv created limitations under Sec. 382 of the Internal Revenue Code on annual usage of Avintiv's net operating loss carryforwards. All of the Company’s Federal net operating loss carryforwards should be available for use within the next 16 years and are not expected to expire unutilized. Prior to the Company's acquisition of Avintiv, Avintiv was subject to certain ownership changes that resulted in the effective loss of certain NOLs. The NOLs effectively lost have been excluded from the opening balance sheet of Avintiv. As part of the effective tax rate calculation, if we determine that a deferred tax asset arising from temporary differences is not likely to be utilized, we will establish a valuation allowance against that asset to record it at its expected realizable value. The Company has not provided a valuation allowance on its federal net operating loss carryforwards in the U.S. because it has determined that future reversals of its temporary taxable differences will occur in the same periods and are of the same nature as the temporary differences giving rise to the deferred tax assets. Our valuation allowance against deferred tax assets was $93 million and $82 million as of fiscal year end 2017 and 2016, respectively, related to the foreign and U.S. state operations. The Company paid cash taxes of $41 million, $43 million, and $9 million in fiscal 2017, 2016, and 2015, respectively.

Uncertain Tax Positions

We adopted the provisions of the Income Taxes standard of the Codification. This interpretation clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with guidance provide by FASB and prescribes a recognition threshold of more-likely-than-not to be sustained upon examination. Our policy to include interest and penalties related to gross unrecognized tax benefits within our provision for income taxes did not change.

The following table summarizes the activity related to our gross unrecognized tax benefits for fiscal year end:

	2017			2016
Beginning unrecognized tax benefits	$	62		$	13
Gross increases – tax positions in prior periods		1			4
Gross increases – current period tax positions		4			1
Gross increases – from acquisitions		—			48
Gross decreases – tax positions in prior periods		(1	)		—
Settlements		(3	)		(1	)
Lapse of statute of limitations		(4	)		(3	)
Ending unrecognized tax benefits	$	59		$	62

As of fiscal year end 2017, the amount of unrecognized tax benefits that, if recognized, would affect our effective tax rate was $55 million and we had $20 million accrued for payment of interest and penalties related to our uncertain tax positions. Our penalties and interest related to uncertain tax positions are included in income tax expense.

We and our subsidiaries are routinely examined by various taxing authorities. Although we file U.S. federal, U.S. state, and foreign tax returns, our major tax jurisdiction is the U.S. The IRS has completed an examination of our 2003, 2010 and 2011 tax years. Our 2004 – 2009, and 2012 – 2016 tax years remain subject to examination by the IRS. Avintiv's pre-acquisition U.S. federal tax returns for the years 2004 – 2015 remain subject to examination by the IRS. Companhia Providência Indústria e Comércio (“Providência”) was subject to certain tax claims at the time Providência was acquired by Avintiv and have been accounted for in the financial statements as a deferred purchase price liability. There are various other on-going audits in various other jurisdictions that are not material to our financial statements.

As of the end of fiscal 2017, we had unremitted earnings from foreign subsidiaries that are permanently reinvested for continued use in foreign operations, accordingly, no provision for U.S. federal or state income taxes has been provided thereon. If distributed, those earnings would result in additional income tax expense at approximately the U.S. statutory rate. Determination of the amount of unrecognized deferred US income tax liability is not practicable due to the complexities associated with its hypothetical calculation.

Retirement Plans

12 Months Ended

Sep. 30, 2017

Retirement Plans [Abstract]

Retirement Plans

9. Retirement Plans

The Company maintains defined benefit pension plans globally, which cover certain manufacturing facilities. The Company also maintains retiree health plans, which cover certain healthcare and life insurance benefits for certain retired employees and their spouses. Each of the defined benefit and retiree health plans are frozen plans. The Company uses fiscal year end as a measurement date for the retirement plans.

The Company also sponsors defined contribution 401(k) retirement plans covering substantially all employees. Contributions are based upon a fixed dollar amount for employees who participate and percentages of employee contributions at specified thresholds. Contribution expense for these plans was $18 million, $10 million, and $7 million for fiscal 2017, 2016, and 2015, respectively.

The projected benefit obligations of the Company’s plans presented herein are equal to the accumulated benefit obligations of such plans. The net amount of liability recognized is included in Other long-term liabilities on the Consolidated Balance Sheets.

	Defined Benefit Pension Plans						Retiree Health Plans
	2017			2016			2017			2016
Change in Projected Benefit Obligations (PBO)

PBO at beginning of period	$	492		$	193		$	7		$	2
Acquisitions		—			256			—			5
Service cost		—			3			—			—
Interest cost		11			15			—			—
Actuarial loss (gain)		(15	)		44			—			—
Currency impact		—			1			—			—
Plan conversion ^(a)		(139	)		—			—			—
Benefit settlements		(3	)		—			—			—
Benefits paid		(16	)		(20	)		—			—
PBO at end of period	$	330		$	492		$	7		$	7

Change in Fair Value of Plan Assets

Plan assets at beginning of period	$	418		$	142		$	—		$	—
Acquisitions		—			253			—			—
Currency impact		—			1			—			—
Actual return on plan assets		22			37			—			—
Company contributions		7			5			1			—
Plan conversion ^(a)		(136	)		—			—			—
Benefit settlements		(2	)		—			—			—
Benefits paid		(18	)		(20	)		(1	)		—
Plan assets at end of period		291			418			—			—
Net amount recognized	$	(39	)	$	(74	)	$	(7	)	$	(7	)

(a) During fiscal 2017, the Company contributed assets from a foreign defined benefit pension plan in order to convert the plan into a defined contribution plan. As a result of the transaction, the Company recognized a loss of $10 million related to the reclassification of amount previously deferred in Accumulated other comprehensive loss to the Consolidated Statements of Income.

At the end of fiscal 2017 the Company had $35 million of net unrealized losses recorded in Accumulated other comprehensive loss on the Consolidated Balance Sheets. The Company expects $2 million to be realized in fiscal 2018, and the remaining to be recognized over the next 11 fiscal years.

The following table presents significant weighted-average assumptions used to determine benefit obligation and benefit cost for the fiscal years ended:

	Defined Benefit Pension Plans				Retiree Health Plan
(Percents)	2017		2016		2017		2016
Weighted-average assumptions:
Discount rate for benefit obligation		3.5		2.7		3.3		2.9
Discount rate for net benefit cost		3.2		3.5		2.9		3.5
Expected return on plan assets for net benefit costs		6.4		5.3		—		—

In evaluating the expected return on plan assets, Berry considered its historical assumptions compared with actual results, an analysis of current market conditions, asset allocations, and the views of advisors. The return on plan assets is derived from target allocations and historical yield by asset type. Health-care-cost trend rates were assumed to increase at an annual rate of 7.0%. A one-percentage-point change in these assumed health care cost trend rates would not have a material impact on our postretirement benefit obligation.

In accordance with the guidance from the FASB for employers’ disclosure about postretirement benefit plan assets the table below discloses fair values of each pension plan asset category and level within the fair value hierarchy in which it falls. There were no material changes or transfers between level 3 assets and the other levels, with the exception of the contribution of assets and conversion of the foreign defined benefit pension plan as described above.

Fiscal 2017 Asset Category	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	6	$	—	$	—	$	6
U.S. large cap comingled equity funds		—		61		—		61
U.S. mid cap equity mutual funds		57		—		—		57
U.S. small cap equity mutual funds		3		—		—		3
International equity mutual funds		14		—		—		14
Real estate equity investment funds		4		—		—		4
Corporate bond mutual funds		17		—		—		17
Corporate bonds		—		114		—		114
Guaranteed investment account		—		—		9		9
International fixed income funds		6		—		—		6
Total	$	107	$	175	$	9	$	291

Fiscal 2016 Asset Category	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	9	$	—	$	—	$	9
U.S. large cap comingled equity funds		—		55		—		55
U.S. mid cap equity mutual funds		45		—		—		45
U.S. small cap equity mutual funds		3		—		—		3
International equity mutual funds		13		—		—		13
Real estate equity investment funds		4		—		—		4
Corporate bond mutual funds		20		—		—		20
Corporate bonds		—		114		—		114
Guaranteed investment account		—		—		10		10
International fixed income funds		6		—		—		6
International insurance contracts		—		—		139		139
Total	$	100	$	169	$	149	$	418

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid for the fiscal year end:

	Defined Benefit Pension Plans		Retiree Health Plan
2018	$	18	$	1
2019		18		1
2020		18		1
2021		19		—
2022		19		—
2023-2027		96		2

Net pension and retiree health benefit expense included the following components as of fiscal year end:

	2017			2016			2015
Service cost	$	—		$	3		$	1
Interest cost		11			16			8
Amortization of net actuarial loss		3			2			1
Settlement charge		—			—			2
Expected return on plan assets		(17	)		(20	)		(12	)
Net periodic benefit cost	$	(3	)	$	1		$	—

Our defined benefit pension plan asset allocations as of fiscal year end are as follows:

	2017			2016
Asset Category
Equity securities and equity-like instruments		48	%		29	%
Debt securities and debt-like		47			33
International insurance contracts		—			33
Other		5			5
Total		100	%		100	%

The Company’s retirement plan assets are invested with the objective of providing the plans the ability to fund current and future benefit payment requirements while minimizing annual Company contributions. The retirement plans held $51 million of the Company’s stock at the end of fiscal 2017. The Company re-addresses the allocation of its investments on a regular basis.

Restructuring and Impairment Charges

12 Months Ended

Sep. 30, 2017

Restructuring and Impairment Charges [Abstract]

Restructuring and Impairment Charges

10. Restructuring and Impairment Charges

The Company has announced various restructuring plans in the last three fiscal years which included shutting down facilities in all three of the Company’s operating segments. In all instances, the majority of the operations from rationalized facilities was transferred to other facilities within the respective division.

During fiscal 2015, the Company announced the intention to shut down two facilities, one each in the Consumer Packaging and Engineered Materials divisions. The affected Consumer Packaging and Engineered Materials businesses accounted for approximately $24 million and $16 million of annual net sales, respectively.

During fiscal 2016, the Company shut down one facility in the Consumer Packaging division and announced the intention to shut down one additional Consumer Packaging facility. The two facilities accounted for approximately $36 million of annual net sales.

During fiscal 2017, the Company shut down one facility in the Health, Hygiene & Specialties division, which accounted for approximately $5 million of annual net sales, and completed the previously announced facility shut down in the Consumer Packaging division, which accounted for approximately $12 million of annual net sales.

Since 2015, total expected costs attributed to restructuring programs total $72 million with $3 million remaining to be recognized in the future.

	Expected Total Costs		Cumulative charges through Fiscal 2017		To be Recognized in Future
Severance and termination benefits	$	45	$	45	$	—
Facility exit costs		20		17		3
Asset impairment		7		7		—
Total	$	72	$	69	$	3

The tables below sets forth the significant components of the restructuring charges recognized for the fiscal years ended, by segment:

	2017		2016		2015
Consumer Packaging	$	8	$	9	$	11
Health, Hygiene & Specialties		11		20		—
Engineered Materials		5		3		2
Consolidated	$	24	$	32	$	13

The table below sets forth the activity with respect to the restructuring charges and the impact on our accrued restructuring reserves:

	Employee Severance and Benefits			Facility Exit Costs			Non-cash impairment charges			Total
Balance as of fiscal 2015	$	2		$	8		$	—		$	10
Charges		23			6			3			32
Non-cash asset impairment		—			—			(3	)		(3	)
Cash payments		(18	)		(8	)		—			(26	)
Balance as of fiscal 2016	$	7		$	6		$	—		$	13
Acquisition		13			—			—			13
Charges		18			4			2			24
Non-cash asset impairment		—			—			(2	)		(2	)
Cash payments		(24	)		(5	)		—			(29	)
Balance as of fiscal 2017	$	14		$	5		$	—		$	19

Related Party Transactions	12 Months Ended
Related Party Transactions	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions The Company made payments related to the income tax receivable agreement of $111 million and $57 million in fiscal 2017 and fiscal 2016, respectively, of which Apollo Global Management, LLC received $89 million and $46 million, respectively. Mr. Robert V. Seminara, a member of the Company’s Board of Directors, has been employed by Apollo since 2003. Mr. Evan Bayh, a member of the Company's Board of Directors, has been employed by Apollo since 2011.

Stockholders' Equity

12 Months Ended

Sep. 30, 2017

Stockholders' Equity [Abstract]

Stockholders' Equity

12. Stockholders’ Equity

Equity Incentive Plans

In fiscal 2016, the Company adopted the 2015 Berry Plastics Group, Inc. Long-Term Incentive Plan (“2015 Plan”) to align its incentive plans with plans of similar public companies by permitting for, among other things, the issuance of performance-based awards. The 2015 Plan authorized the issuance of 7.5 million shares, an increase of approximately 5 million over the remaining available for grant at the time of adoption. As of the adoption of the 2015 Plan, no shares were permitted to be issued under any of the other previous Incentive Plans.

The Company recognized total stock-based compensation expense of $20 million, $20 million, and $21 million for fiscal 2017, 2016, and 2015, respectively. The intrinsic value of options exercised in fiscal 2017 was $114 million.

Information related to the equity incentive plans as of the fiscal year end is as follows:

	2017					2016
	Number of Shares (in thousands)			Weighted Average Exercise Price		Number of Shares (in thousands)			Weighted Average Exercise Price
Options outstanding, beginning of period		11,716		$	21.44		11,351		$	17.71
Options granted		1,820			49.53		2,805			30.27
Options exercised		(2,562	)		12.07		(2,061	)		12.57
Options forfeited or cancelled		(214	)		33.52		(379	)		23.37
Options outstanding, end of period		10,760		$	28.18		11,716		$	21.44

Option price range at end of period	$	3.04-49.53				$	3.04-45.62
Options exercisable at end of period		4,108					4,573
Options available for grant at period end		2,875					4,695
Weighted average fair value of options granted during period	$	15.52				$	8.68

The fair value for options granted has been estimated at the date of grant using a Black-Scholes model, generally with the following weighted average assumptions:

	2017			2016			2015
Risk-free interest rate		2.2	%		1.2	%		1.6	%
Dividend yield		0.00	%		0.00	%		0.00	%
Volatility factor		.26			.26			.30
Expected option life	7 years			7 years			7 years

The following table summarizes information about the options outstanding as of fiscal 2017:

Range of Exercise Prices				Number Outstanding (in thousands)				Intrinsic Value of Outstanding (in millions)			Weighted Remaining Contractual Life		Weighted Exercise Price				Number Exercisable (in thousands)				Intrinsic Value of Exercisable (in millions)				Unrecognized Compensation (in millions)			Weighted Recognition Period
$	3.04-49.53				10,760			$	306		7 years		$	28.18				4,108			$	146			$	35		2 years

Segment and Geographic Data

12 Months Ended

Sep. 30, 2017

Segment and Geographic Data [Abstract]

Segment and Geographic Data

13. Segment and Geographic Data

Berry’s operations are organized into three reportable segments: Consumer Packaging, Health, Hygiene & Specialties, and Engineered Materials. The structure is designed to align us with our customers, provide improved service, and drive future growth in a cost efficient manner. In October 2016, the Company realigned portions of our operating segments in order to leverage geographic management teams and commercial activities. The international portion of our Retail & Industrial product line was moved from Engineered Materials to the Specialties product line within Health, Hygiene & Specialties, resulting in a $140 million and $148 million movement in Net sales in fiscal 2016 and fiscal 2015, respectively. Additionally, to align the newly acquired AEP business with our existing Core Films business, $306 million and $340 million of Net sales were moved from Consumer Packaging to Engineered Materials in fiscal 2016 and fiscal 2015, respectively. As result of these organizational realignments, we have recast prior period segment amounts.

The Company has manufacturing and distribution centers in the U.S., Canada, Mexico, Belgium, France, Spain, United Kingdom, Italy, Germany, Australia, Brazil, Argentina, Colombia, Malaysia, India, China, and the Netherlands. The North American operation represents 82% of the Company’s net sales, 82% of total long-lived assets, and 81% of the total assets. Selected information by reportable segment is presented in the following tables:

	2017		2016		2015
Net sales
Consumer Packaging	$	2,351	$	2,462	$	2,530
Health, Hygiene & Specialties		2,369		2,400		650
Engineered Materials		2,375		1,627		1,701
Total	$	7,095	$	6,489	$	4,881

Operating income
Consumer Packaging	$	200	$	203	$	200
Health, Hygiene & Specialties		216		196		59
Engineered Materials		316		182		149
Total	$	732	$	581	$	408

Depreciation and amortization
Consumer Packaging	$	231	$	244	$	230
Health, Hygiene & Specialties		184		199		39
Engineered Materials		106		82		81
Total	$	521	$	525	$	350

	2017		2016
Total assets:
Consumer Packaging	$	3,177	$	3,315
Health, Hygiene & Specialties		3,496		3,504
Engineered Materials		1,803		834
Total assets	$	8,476	$	7,653
Goodwill:
Consumer Packaging	$	1,411	$	1,410
Health, Hygiene & Specialties		819		808
Engineered Materials		545		188
Total goodwill	$	2,775	$	2,406

Selected information by geography is presented in the following tables:

	2017		2016		2015
Net sales:
North America	$	5,850	$	5,250	$	4,692
South America		333		336		6
Europe		646		661		118
Asia		266		242		65
Total net sales	$	7,095	$	6,489	$	4,881

	2017		2016
Long-lived assets:
North America	$	5,303	$	4,724
South America		418		386
Europe		467		452
Asia		284		299
Total Long-lived assets	$	6,472	$	5,861

Selected information by product line is presented in the following tables:

(in percentages)	2017			2016			2015
Net sales:
Rigid Open Top		43	%		42	%		42	%
Rigid Closed Top		57			58			58
Consumer Packaging		100	%		100	%		100	%

Health		22	%		20	%		27	%
Hygiene		44			45			43
Specialties		34			35			30
Health, Hygiene & Specialties		100	%		100	%		100	%

Core Films		49	%		72	%		72	%
Retail & Industrial		51			28			28
Engineered Materials		100	%		100	%		100	%

Net Income per Share

12 Months Ended

Sep. 30, 2017

Net Income per Share [Abstract]

Net Income per Share

14. Net Income per Share

Basic net income per share is calculated by dividing the net income attributable to common stockholders by the weighted-average number of common shares outstanding during the period, without consideration for common stock equivalents. Diluted net income per share is computed by dividing the net income attributable to common stockholders by the weighted-average number of common share equivalents outstanding for the period determined using the treasury-stock method and the if-converted method. For purposes of this calculation, stock options are considered to be common stock equivalents and are only included in the calculation of diluted net income per share when their effect is dilutive. There were no shares excluded from the calculations as the effect of their conversion into shares of our common stock would be antidilutive.

The following tables and discussion provide a reconciliation of the numerator and denominator of the basic and diluted net income per share computations.

(in millions, except per share amounts)	2017		2016		2015
Numerator
Net income attributable to the Company	$	340	$	236	$	86
Denominator
Weighted average common shares outstanding - basic		127.6		120.8		119.1
Dilutive shares		5.0		4.2		4.3
Weighted average common and common equivalent shares outstanding - diluted		132.6		125.0		123.4

Per common share income
Basic	$	2.66	$	1.95	$	0.72
Diluted	$	2.56	$	1.89	$	0.70

Purchase of Non-Controlling Interest	12 Months Ended
Purchase of Non-Controlling Interest	Sep. 30, 2017
Purchase of Non-controlling Interest [Abstract]
Purchase of Non-controlling Interest	15. Purchase of Non-controlling Interest At the time of our acquisition, Avintiv owned a 71.25% controlling interest in Providência, their Brazilian subsidiary. In 2016, the Company acquired the remaining 28.75% non-controlling ownership interest of Providência for $66 million. As a result of this transaction, Providência became a wholly-owned subsidiary and the Company recorded $3 million to Additional paid-in capital.

Guarantor and Non-Guarantor Financial Information

12 Months Ended

Sep. 30, 2017

Guarantor and Non-Guarantor Financial Information [Abstract]

Guarantor and Non-Guarantor Financial Information

16. Guarantor and Non-Guarantor Financial Information

Berry Plastics Corporation (“Issuer”) has notes outstanding which are fully, jointly, severally, and unconditionally guaranteed by its parent, Berry Plastics Group, Inc. (for purposes of this Note, “Parent”) and substantially all of Issuer’s domestic subsidiaries. Separate narrative information or financial statements of the guarantor subsidiaries have not been included because they are 100% owned by Parent and the guarantor subsidiaries unconditionally guarantee such debt on a joint and several basis. A guarantee of a guarantor subsidiary of the securities will terminate upon the following customary circumstances: the sale of the capital stock of such guarantor if such sale complies with the indentures, the designation of such guarantor as an unrestricted subsidiary, the defeasance or discharge of the indenture, as a result of the holders of certain other indebtedness foreclosing on a pledge of the shares of a guarantor subsidiary or if such guarantor no longer guarantees certain other indebtedness of the issuer. The guarantees of the guarantor subsidiaries are also limited as necessary to prevent them from constituting a fraudulent conveyance under applicable law and guarantees guaranteeing subordinated debt are subordinated to certain other of the Company’s debts. Parent also guarantees the Issuer’s term loans and revolving credit facilities. The guarantor subsidiaries guarantee our term loans and are co-borrowers under our revolving credit facility. Presented below is condensed consolidating financial information for the Parent, Issuer, guarantor subsidiaries and non-guarantor subsidiaries. The Issuer and guarantor financial information includes all of our domestic operating subsidiaries; our non-guarantor subsidiaries include our foreign subsidiaries and the unrestricted subsidiaries under the Issuer’s indentures. The Parent uses the equity method to account for its ownership in the Issuer in the Condensed Consolidating Supplemental Financial Statements. The Issuer uses the equity method to account for its ownership in the guarantor and non-guarantor subsidiaries. All consolidating entries are included in the eliminations column along with the elimination of intercompany balances. In the fourth fiscal quarter of 2016, the Company eliminated intercompany loans between the guarantor and non-guarantor entities and liquidated some foreign subsidiaries. This resulted in the recognition of gains and losses between our guarantor and non-guarantor subsidiaries, which have been reflected in the condensed supplemental financial statements.

Condensed Supplemental Consolidated Statements of Operations

	Fiscal 2017
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries		Eliminations			Total
Net sales	$	—		$	587		$	4,861		$	1,647	$	—		$	7,095
Cost of goods sold		—			438			3,920			1,333		—			5,691
Selling, general and administrative		—			55			335			104		—			494
Amortization of intangibles		—			6			120			28		—			154
Restructuring and impairment charges		—			—			14			10		—			24
Operating income		—			88			472			172		—			732
Debt extinguishment		—			10			—			—		—			10
Other (income) expense, net		—			(2	)		(1	)		7		—			4
Interest expense, net		—			12			229			28		—			269
Equity in net income of subsidiaries		(449	)		(341	)		—			—		790			—
Income (loss) before income taxes		449			409			244			137		(790	)		449
Income tax expense (benefit)		109			69			—			40		(109	)		109
Net income (loss)	$	340		$	340		$	244		$	97	$	(681	)	$	340
Currency translation		34			—			—			34		(34	)		34
Interest rate hedges		28			28			—			—		(28	)		28
Defined benefit pension and retiree health benefit plans		38			25			—			13		(38	)		38
Provision for income taxes related to other comprehensive income items		(20	)		(20	)		—			—		20			(20	)
Comprehensive income (loss)	$	420		$	373		$	244		$	144	$	(761	)	$	420

	Fiscal 2016
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	599		$	4,220		$	1,670		$	—		$	6,489
Cost of goods sold		—			476			3,388			1,338			—			5,202
Selling, general and administrative		—			72			324			135			—			531
Amortization of intangibles		—			8			107			28			—			143
Restructuring and impairment charges		—			—			28			4			—			32
Operating income		—			43			373			165			—			581
Debt extinguishment		—			4			—			—			—			4
Other (income) expense, net		—			11			(211	)		178			—			(22	)
Interest expense, net		—			36			205			50			—			291
Equity in net income of subsidiaries		(308	)		(279	)		—			—			587			—
Income (loss) before income taxes		308			271			379			(63	)		(587	)		308
Income tax expense (benefit)		72			34			8			29			(71	)		72
Net income (loss)	$	236		$	237		$	371		$	(92	)	$	(516	)	$	236
Currency translation		(1	)		—			—			(1	)		1			(1	)
Interest rate hedges		(14	)		(14	)		—			—			14			(14	)
Defined benefit pension and retiree health benefit plans		(23	)		(10	)		—			(13	)		23			(23	)
Provision for income taxes related to other comprehensive income items		9			9			—			—			(9	)		9
Comprehensive income (loss)	$	207		$	222		$	371		$	(106	)	$	(487	)	$	207

	Fiscal 2015
	Parent			Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	622		$	3,807	$	452		$	—		$	4,881
Cost of goods sold		—			526			3,128		358			—			4,012
Selling, general and administrative		—			64			244		49			—			357
Amortization of intangibles		—			8			75		8			—			91
Restructuring and impairment charges		—			—			13		—			—			13
Operating income		—			24			347		37			—			408
Debt extinguishment		—			94			—		—			—			94
Other (income) expense, net		(3	)		—			3		1			—			1
Interest expense, net		—			25			148		18			—			191
Equity in net income of subsidiaries		(119	)		(210	)		—		—			329			—
Income (loss) before income taxes		122			115			196		18			(329	)		122
Income tax expense (benefit)		36			25			—		4			(29	)		36
Net income (loss)	$	86		$	90		$	196	$	14		$	(300	)	$	86
Currency translation		(45	)		—			—		(45	)		45			(45	)
Interest rate hedges		(33	)		(33	)		—		—			33			(33	)
Defined benefit pension and retiree health benefit plans		(16	)		(16	)		—		—			16			(16	)
Provision for income taxes related to other comprehensive income items		18			18			—		—			(18	)		18
Comprehensive income (loss)	$	10		$	59		$	196	$	(31	)	$	(224	)	$	10

Condensed Supplemental Consolidated Balance Sheet

As of fiscal year end 2017

	Parent		Issuer		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	18	$	12	$	276	$	—		$	306
Accounts receivable, net		—		49		503		295		—			847
Intercompany receivable		512		2,217		—		—		(2,729	)		—
Inventories		—		42		567		153		—			762
Prepaid expenses and other current		—		7		31		51		—			89
Total current assets		512		2,333		1,113		775		(2,729	)		2,004
Property, plant and equipment, net		—		80		1,564		722		—			2,366
Goodwill and intangible assets, net		—		79		3,476		506		—			4,061
Investment in subsidiaries		992		5,240		1,105		—		(7,337	)		—
Other assets		—		16		2		27		—			45
Total assets	$	1,504	$	7,748	$	7,260	$	2,030	$	(10,066	)	$	8,476
Liabilities and equity
Current liabilities:
Accounts payable	$	—	$	43	$	356	$	239	$	—		$	638
Accrued expenses and other current liabilities		36		168		181		78		—			463
Intercompany payable		—		—		2,667		62		(2,729	)		—
Current portion of long-term debt		—		32		—		1		—			33
Total current liabilities		36		243		3,204		380		(2,729	)		1,134
Long-term debt, less current portion		—		5,579		29		—		—			5,608
Deferred income taxes		419		—		—		—		—			419
Other long-term liabilities		34		128		70		68		—			300
Total long-term liabilities		453		5,707		99		68		—			6,327
Total liabilities		489		5,950		3,303		448		(2,729	)		7,461

Total equity (deficit)		1,015		1,798		3,957		1,582		(7,337	)		1,015
Total liabilities and equity (deficit)	$	1,504	$	7,748	$	7,260	$	2,030	$	(10,066	)	$	8,476

Condensed Supplemental Consolidated Balance Sheet

As of fiscal year end 2016

	Parent		Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	102		$	5	$	216	$	—		$	323
Accounts receivable, net		—		(2	)		423		283		—			704
Intercompany receivable		364		2,797			—		—		(3,161	)		—
Inventories		—		46			477		137		—			660
Prepaid expenses and other current		—		15			40		50		—			105
Total current assets		364		2,958			945		686		(3,161	)		1,792
Property, plant and equipment, net		—		76			1,434		714		—			2,224
Goodwill and intangible assets, net		—		85			2,988		533		—			3,606
Investment in subsidiaries		302		4,010			1,105		—		(5,417	)		—
Other assets		—		6			1		24		—			31
Total assets	$	666	$	7,135		$	6,473	$	1,957	$	(8,578	)	$	7,653
Liabilities and equity
Current liabilities:
Accounts payable	$	—	$	(7	)	$	327	$	219	$	—		$	539
Accrued expenses and other current liabilities		60		172			153		64		—			449
Intercompany payable		—		—			2,992		169		(3,161	)		—
Current portion of long-term debt		—		42			—		1		—			43
Total current liabilities		60		207			3,472		453		(3,161	)		1,031
Long-term debt, less current portion		—		5,681			29		2		—			5,712
Deferred income taxes		272		—			—		—		—			272
Other long-term liabilities		113		141			97		66		—			417
Total long-term liabilities		385		5,822			126		68		—			6,401
Total liabilities		445		6,029			3,598		521		(3,161	)		7,432

Total equity (deficit)		221		1,106			2,875		1,436		(5,417	)		221
Total liabilities and equity (deficit)	$	666	$	7,135		$	6,473	$	1,957	$	(8,578	)	$	7,653

Condensed Supplemental Consolidated Statements of Cash Flows

	Fiscal 2017
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Cash Flow from Operating Activities	$	—		$	128		$	647		$	200		$	—		$	975

Cash Flow from Investing Activities
Additions to property, plant and equipment		—			(19	)		(209	)		(41	)		—			(269	)
Proceeds from sale of assets		—			1			5			—			—			6
Investment in Parent		—			—			—			—			—			—
(Contributions) distributions to/from subsidiaries		(31	)		(484	)		—			—			515			—
Intercompany advances (repayments)		—			428			—			—			(428	)		—
Acquisition of business, net of cash acquired		—			—			(515	)		—			—			(515	)
Other investing activities, net		—			4			—			—			—			4
Net cash from investing activities		(31	)		(70	)		(719	)		(41	)		87			(774	)

Cash Flow from Financing Activities
Proceeds from long-term borrowings		—			495			—			—			—			495
Repayment of long-term borrowings		—			(632	)		(3	)		(1	)		—			(636	)
Proceed from issuance of common stock		31			—			—			—			—			31
Payment of tax receivable agreement		(111	)		—			—			—			—			(111	)
Debt financing costs		—			(5	)		—			—			—			(5	)
Purchase of non-controlling interest		—			—			—			—			—			—
Changes in intercompany balances		111			—			(433	)		(106	)		428			—
Contribution from Parent		—			—			515			—			(515	)		—
Net cash from financing activities		31			(142	)		79			(107	)		(87	)		(226	)
Effect of currency translation on cash		—			—			—			8			—			8
Net change in cash and cash equivalents		—			(84	)		7			60			—			(17	)
Cash and cash equivalents at beginning of period		—			102			5			216			—			323
Cash and cash equivalents at end of period	$	—		$	18		$	12		$	276		$	—		$	306

	Fiscal 2016
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Cash Flow from Operating Activities	$	—		$	103		$	566		$	188		$	—		$	857

Cash Flow from Investing Activities
Additions to property, plant and equipment		—			(13	)		(239	)		(36	)		—			(288	)
Proceeds from sale of assets		—			—			5			—			—			5
Investment in Parent		—			—			—			—			—			—
(Contributions) distributions to/from subsidiaries		(26	)		(2,234	)		—			—			2,260			—
Intercompany advances (repayments)		—			96			—			—			(96	)		—
Acquisition of business, net of cash acquired		—			—			(368	)		(1,915	)		—			(2,283	)
Other investing activities, net		—			(13	)		—			—			—			(13	)
Net cash from investing activities		(26	)		(2,164	)		(602	)		(1,951	)		2,164			(2,579	)

Cash Flow from Financing Activities
Proceeds from long-term borrowings		—			2,490			—			—			—			2,490
Repayment of long-term borrowings		—			(450	)		(23	)		(51	)		—			(524	)
Proceed from issuance of common stock		26			—			—			—			—			26
Payment of tax receivable agreement		(57	)		—			—			—			—			(57	)
Debt financing costs		—			(40	)		—			—			—			(40	)
Purchase of non-controlling interest		—			—			(66	)		(12	)		—			(78	)
Changes in intercompany balances		57			—			(238	)		85			96			—
Contribution from Parent		—			—			368			1,892			(2,260	)		—
Net cash from financing activities		26			2,000			41			1,914			(2,164	)		1,817
Effect of currency translation on cash		—			—			—			—			—			—
Net change in cash and cash equivalents		—			(61	)		5			151			—			95
Cash and cash equivalents at beginning of period		—			163			—			65			—			228
Cash and cash equivalents at end of period	$	—		$	102		$	5		$	216		$	—		$	323

	Fiscal 2015
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Cash Flow from Operating Activities	$	—		$	60		$	542		$	34		$	1		$	637

Cash Flow from Investing Activities
Additions to property, plant and equipment		—			(13	)		(164	)		(3	)		—			(180	)
Proceeds from sale of assets		—			—			18			—			—			18
Investment in Parent		—			—			—			—			—			—
(Contributions) distributions to/from subsidiaries		(18	)		18			—			—			—			—
Intercompany advances (repayments)		—			368			—			—			(368	)		—
Acquisition of business, net of cash acquired		—			—			(3	)		—			—			(3	)
Net cash from investing activities		(18	)		373			(149	)		(3	)		(368	)		(165	)

Cash Flow from Financing Activities
Proceeds from long-term borrowings		—			693			—			—			—			693
Repayment of long-term borrowings		—			(947	)		—			(4	)		—			(951	)
Proceeds from issuance of common stock		18			—			—			—			—			18
Payment of tax receivable agreement		(39	)		—			—			—			—			(39	)
Debt financing costs		—			(86	)		—			—			—			(86	)
Changes in intercompany balances		39			—			(408	)		2			367			—
Net cash from financing activities		18			(340	)		(408	)		(2	)		367			(365	)
Effect of currency translation on cash		—			—			—			(8	)		—			(8	)
Net change in cash and cash equivalents		—			93			(15	)		21			—			99
Cash and cash equivalents at beginning of period		—			70			15			44			—			129
Cash and cash equivalents at end of period	$	—		$	163		$	—		$	65		$	—		$	228

Quarterly Financial Data (Unaudited)

12 Months Ended

Sep. 30, 2017

Quarterly Financial Data (Unaudited) [Abstract]

Quarterly Financial Data (Unaudited)

17. Quarterly Financial Data (Unaudited)

The following table contains selected unaudited quarterly financial data for fiscal years ended.

	2017								2016
	First		Second		Third		Fourth		First		Second		Third		Fourth

Net sales	$	1,502	$	1,806	$	1,906	$	1,881	$	1,612	$	1,614	$	1,645	$	1,618
Cost of goods sold		1,206		1,453		1,518		1,514		1,320		1,269		1,296		1,317
Gross profit		296		353		388		367		292		345		349		301

Net income	$	51	$	72	$	107	$	110	$	4	$	59	$	96	$	77

Net income per share:
Basic		0.42		0.56		0.82		0.84		0.03		0.49		0.79		0.63
Diluted		0.40		0.54		0.79		0.81		0.03		0.47		0.76		0.61

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	18. Subsequent Events In November 2017, the Company entered into a definitive purchase agreement to acquire all of the outstanding shares of Clopay Plastic Products Company, Inc. (“Clopay”) for a purchase price of approximately $475 million which is preliminary and subject to adjustment and is intended to be funded with existing liquidity or an additional debt offering. Clopay manufactures printed breathable films and is an innovator in the development of elastic films and laminates with product offerings uniquely designed for applications used in a number of markets including: hygiene, healthcare, construction and industrial protective apparel. Clopay reported $461 million in sales for its fiscal year ended September 30, 2017 and will be operated within the Health, Hygiene and Specialties segment upon completion of the transaction. The completion of the Clopay acquisition is subject to certain closing conditions and the terms and conditions of the purchase agreement. In November 2017, the Company entered into certain cross-currency swap agreements with a notional amount of 250 million euro to effectively convert a portion of our fixed-rate USD denominated term loans, including the monthly interest payments, to fixed rate euro-denominated debt. The swap agreements mature May 2022. The risk management objective is to manage foreign currency risk relating to net investments in subsidiaries denominated in foreign currencies and reduce the variability in the functional currency cash flows of a portion of the Company’s term loans.

Basis of Presentation and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2017

Basis of Presentation and Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Consolidation

Revenue Recognition

Purchases of Raw Materials and Concentration of Risk

Research and Development

Stock-Based Compensation

Foreign Currency

Cash and Cash Equivalents

All highly liquid investments purchased with a maturity of three months or less from the time of purchase are considered to be cash equivalents.

Allowance for Doubtful Accounts

	2017			2016			2015
Allowance for doubtful accounts, beginning	$	8		$	3		$	3
Acquisition allowance for doubtful accounts		5			6			—
Bad debt expense		1			1			2
Write-offs against allowance		(1	)		(2	)		(2	)
Allowance for doubtful accounts, ending	$	13		$	8		$	3

Accounts Receivable Factoring Agreements

Inventories

Inventories:	2017		2016
Finished goods	$	428	$	397
Raw materials		334		263
	$	762	$	660

Property, Plant and Equipment

Property, plant and equipment:	2017			2016
Land, buildings and improvements	$	792		$	667
Equipment and construction in progress		3,895			3,552
		4,687			4,219
Less accumulated depreciation		(2,321	)		(1,995	)
	$	2,366		$	2,224

Long-Lived Assets

Long-lived Assets

Comprehensive Income (Loss)

The changes in the carrying amount of goodwill by reportable segment are as follows:

	Consumer Packaging			Health, Hygiene & Specialties		Engineered Materials			Total
Balance as of fiscal 2015	$	1,520		$	48	$	84		$	1,652
Foreign currency translation adjustment		—			13		1			14
Acquisitions, net		—			740		—			740
Balance as of fiscal 2016	$	1,520		$	801	$	85		$	2,406
Segment re-alignment		(110	)		7		103			—
Foreign currency translation adjustment		1			11		(1	)		11
Acquisitions, net		—			—		358			358
Balance as of fiscal 2017	$	1,411		$	819	$	545		$	2,775

Deferred Financing Fees

Intangible Assets

	Customer Relationships			Trademarks			Other Intangibles		Accumulated Amortization			Total
Balance as of fiscal 2015	$	1,159		$	281		$	106	$	(853	)	$	693
Adjustment for income taxes		(3	)		—			—		—			(3	)
Foreign currency translation adjustment		11			—			1		(2	)		10
Amortization expense		—			—			—		(143	)		(143	)
Acquisition intangibles		523			45			75		—			643
Balance as of fiscal 2016	$	1,690		$	326		$	182	$	(998	)	$	1,200

Adjustment for income taxes		—			1			—		—			1
Foreign currency translation adjustment		6			(1	)		1		(3	)		3
Amortization expense		—			—			—		(154	)		(154	)
Acquisition intangibles		226			9			1		—			236
Balance as of fiscal 2017	$	1,922		$	335		$	184	$	(1,155	)	$	1,286

Insurable Liabilities

Income Taxes

The accumulated balances related to each component of other comprehensive income (loss) were as follows (amounts below are net of taxes):

	Currency Translation			Defined Benefit Pension and Retiree Health Benefit Plans			Interest Rate Swaps			Accumulated Other Comprehensive Loss
Balance as of fiscal 2014	$	(36	)	$	(15	)	$	8		$	(43	)
Other comprehensive loss		(45	)		(16	)		(33	)		(94	)
Provision for income taxes		—			6			12			18
Balance as of fiscal 2015	$	(81	)	$	(25	)	$	(13	)	$	(119	)
Other comprehensive loss		(1	)		(25	)		(30	)		(56	)
Net amount reclassified from accumulated other comprehensive income (loss)		—			2			16			18
Provision for income taxes		—			4			5			9
Balance as of fiscal 2016	$	(82	)	$	(44	)	$	(22	)	$	(148	)
Other comprehensive income		34			25			7			66
Net amount reclassified from accumulated other comprehensive income (loss) ^(a)		—			13			21			34
Provision for income taxes		—			(10	)		(10	)		(20	)
Balance as of fiscal 2017	$	(48	)	$	(16	)	$	(4	)	$	(68	)

Recently Issued Accounting Pronouncements

Revenue Recognition

Leases

Goodwill

Retirement Benefits

Hedges

Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2017

Basis of Presentation and Summary of Significant Accounting Policies [Abstract]

Allowance for Doubtful Accounts

The following table summarizes the activity for fiscal years ended for the allowance for doubtful accounts:

	2017			2016			2015
Allowance for doubtful accounts, beginning	$	8		$	3		$	3
Acquisition allowance for doubtful accounts		5			6			—
Bad debt expense		1			1			2
Write-offs against allowance		(1	)		(2	)		(2	)
Allowance for doubtful accounts, ending	$	13		$	8		$	3

Inventories

Inventory as of fiscal 2017 and 2016 was:

Inventories:	2017		2016
Finished goods	$	428	$	397
Raw materials		334		263
	$	762	$	660

Property, Plant and Equipment

Property, plant and equipment as of fiscal 2017 and 2016 was:

Property, plant and equipment:	2017			2016
Land, buildings and improvements	$	792		$	667
Equipment and construction in progress		3,895			3,552
		4,687			4,219
Less accumulated depreciation		(2,321	)		(1,995	)
	$	2,366		$	2,224

Accumulated Other Comprehensive Income (Loss)

The changes in the carrying amount of goodwill by reportable segment are as follows:

	Consumer Packaging			Health, Hygiene & Specialties		Engineered Materials			Total
Balance as of fiscal 2015	$	1,520		$	48	$	84		$	1,652
Foreign currency translation adjustment		—			13		1			14
Acquisitions, net		—			740		—			740
Balance as of fiscal 2016	$	1,520		$	801	$	85		$	2,406
Segment re-alignment		(110	)		7		103			—
Foreign currency translation adjustment		1			11		(1	)		11
Acquisitions, net		—			—		358			358
Balance as of fiscal 2017	$	1,411		$	819	$	545		$	2,775

Intangible Assets

	Customer Relationships			Trademarks			Other Intangibles		Accumulated Amortization			Total
Balance as of fiscal 2015	$	1,159		$	281		$	106	$	(853	)	$	693
Adjustment for income taxes		(3	)		—			—		—			(3	)
Foreign currency translation adjustment		11			—			1		(2	)		10
Amortization expense		—			—			—		(143	)		(143	)
Acquisition intangibles		523			45			75		—			643
Balance as of fiscal 2016	$	1,690		$	326		$	182	$	(998	)	$	1,200

Adjustment for income taxes		—			1			—		—			1
Foreign currency translation adjustment		6			(1	)		1		(3	)		3
Amortization expense		—			—			—		(154	)		(154	)
Acquisition intangibles		226			9			1		—			236
Balance as of fiscal 2017	$	1,922		$	335		$	184	$	(1,155	)	$	1,286

The accumulated balances related to each component of other comprehensive income (loss) were as follows (amounts below are net of taxes):

	Currency Translation			Defined Benefit Pension and Retiree Health Benefit Plans			Interest Rate Swaps			Accumulated Other Comprehensive Loss
Balance as of fiscal 2014	$	(36	)	$	(15	)	$	8		$	(43	)
Other comprehensive loss		(45	)		(16	)		(33	)		(94	)
Provision for income taxes		—			6			12			18
Balance as of fiscal 2015	$	(81	)	$	(25	)	$	(13	)	$	(119	)
Other comprehensive loss		(1	)		(25	)		(30	)		(56	)
Net amount reclassified from accumulated other comprehensive income (loss)		—			2			16			18
Provision for income taxes		—			4			5			9
Balance as of fiscal 2016	$	(82	)	$	(44	)	$	(22	)	$	(148	)
Other comprehensive income		34			25			7			66
Net amount reclassified from accumulated other comprehensive income (loss) ^(a)		—			13			21			34
Provision for income taxes		—			(10	)		(10	)		(20	)
Balance as of fiscal 2017	$	(48	)	$	(16	)	$	(4	)	$	(68	)

Acquisition (Tables)

12 Months Ended

Sep. 30, 2017

Purchase Price Allocation

The following table summarizes the allocation of purchase price and the estimated fair values of the assets acquired and liabilities assumed at the date of the acquisition:

Working capital (a)	$	140
Property and equipment		223
Intangible assets		214
Goodwill		343
Historical AEP debt assumed		(7	)
Other assets and long-term liabilities		(122	)
(a) Includes a $5 million step up of inventory to fair value

Long-Term Debt (Tables)

12 Months Ended

Sep. 30, 2017

Long-Term Debt [Abstract]

Long-Term Debt

Long-term debt consists of the following:

	Maturity Date	September 30, 2017			October 1, 2016
Term loan	February 2020	$	1,000		$	1,351
Term loan	January 2021		814			814
Term loan	October 2022		1,645			1,895
Term loan	January 2024		498			—
Revolving line of credit	May 2020		—			—
5 ¹/₈% Second Priority Senior Secured Notes	July 2023		700			700
5 ¹/₂% Second Priority Senior Secured Notes	May 2022		500			500
6% Second Priority Senior Secured Notes	October 2022		400			400
Debt discounts and deferred fees			(48	)		(58	)
Capital leases and other	Various		132			153
Total long-term debt			5,641			5,755
Current portion of long-term debt			(33	)		(43	)
Long-term debt, less current portion		$	5,608		$	5,712

Future Maturities of Long-Term Debt

Future maturities of long-term debt as of fiscal year end 2017 are as follows:

Fiscal Year	Maturities
2018	$	33
2019		33
2020		1,033
2021		839
2022		21
Thereafter		3,730
	$	5,689

Financial Instruments and Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2017

Financial Instruments and Fair Value Measurements [Abstract]

Fair Value of Derivatives and Location on Consolidated Balance Sheets

Derivatives Instruments	Hedge Designation	Balance Sheet Location	2017		2016
Foreign currency forward contracts	Not designated	Other assets	$	—	$	3
Interest rate swaps	Designated	Other assets		1		—
Interest rate swaps	Not designated	Other assets		13		—
Interest rate swaps	Designated	Other long-term liabilities		15		48
Interest rate swaps	Not designated	Other long-term liabilities		13		—

Effect of Derivatives on Consolidated Statements of Income

The effect of the Company’s derivative instruments on the Consolidated Statement of Income is as follows:

		Fiscal years Ended
Derivatives instruments	Statement of Income Location	September 30, 2017			October 1, 2016		September 26, 2015
Interest rate swaps	Interest expense, net	$	24		$	16	$	—
Foreign currency swaps	Other (income) expense	$	(2	)	$	13	$	—

Assets Measured at Fair Value on Non-recurring Basis

	As of the end of fiscal 2017
	Level 1		Level 2		Level 3		Total		Impairment
Indefinite-lived trademarks	$	—	$	—	$	248	$	248	$	—
Goodwill		—		—		2,775		2,775		—
Definite lived intangible assets		—		—		1,038		1,038		—
Property, plant and equipment		—		—		2,366		2,366		2
Total	$	—	$	—	$	6,427	$	6,427	$	2

	As of the end of fiscal 2016
	Level 1		Level 2		Level 3		Total		Impairment
Indefinite-lived trademarks	$	—	$	—	$	248	$	248	$	—
Goodwill		—		—		2,406		2,406		—
Definite lived intangible assets		—		—		952		952		—
Property, plant and equipment		—		—		2,224		2,224		3
Total	$	—	$	—	$	5,830	$	5,830	$	3

	As of the end of fiscal 2015
	Level 1		Level 2		Level 3		Total		Impairment
Indefinite-lived trademarks	$	—	$	—	$	207	$	207	$	—
Goodwill		—		—		1,652		1,652		—
Definite lived intangible assets		—		—		486		486		—
Property, plant and equipment		—		—		1,294		1,294		2
Total	$	—	$	—	$	3,639	$	3,639	$	2

Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

The following table sets forth the gross carrying amount and accumulated amortization of the Company’s goodwill and intangible assets as of the fiscal year end:

	2017			2016			Amortization Period
Goodwill	$	2,775		$	2,406		Indefinite lived

Customer relationships		1,922			1,690		5 – 15 years
Trademarks (indefinite lived)		248			248		Indefinite lived
Trademarks (definite lived)		87			78		Not more than 15 years
Other intangibles		184			182		5 – 14 years
Accumulated amortization		(1,155	)		(998	)
Intangible assets, net		1,286			1,200
Total goodwill and intangible assets, net	$	4,061		$	3,606

Lease and Other Commitments and Contingencies (Tables)

12 Months Ended

Sep. 30, 2017

Lease and Other Commitments and Contingencies [Abstract]

Future Minimum Payments for Capital and Non-Cancellable Operating Leases

Future minimum lease payments for capital leases and non-cancellable operating leases with initial terms in excess of one year as of fiscal year end 2017 are as follows:

	Capital Leases			Operating Leases
2018	$	33		$	64
2019		32			57
2020		28			47
2021		24			43
2022		17			37
Thereafter		13			178
		147		$	426
Less: amount representing interest		(15	)
Present value of net minimum lease payments	$	132

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities (Tables)

12 Months Ended

Sep. 30, 2017

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

The following table sets forth the totals included in Accrued expenses and other current liabilities as of fiscal year end.

	2017		2016
Employee compensation, payroll, and other	$	147	$	152
Interest		36		53
Rebates		58		54
Restructuring		19		13
Accrued taxes		90		40
Tax receivable agreement obligation		35		60
Other		78		77
	$	463	$	449

Other Long-Term Liabilities

The following table sets forth the totals included in Other long-term liabilities as of fiscal year end.

	2017		2016
Lease retirement obligation	$	37	$	34
Sale-lease back deferred gain		24		26
Pension liability		56		88
Deferred purchase price		46		41
Tax receivable agreement obligation		34		114
Interest rate swaps		27		45
Other		76		69
	$	300	$	417

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2017

Income Taxes [Abstract]

Components of Income Tax Expense

Significant components of income tax expense for the fiscal years ended are as follows:

	2017			2016			2015
Current
U.S.
Federal	$	40		$	—		$	—
State		6			5			3
Non-U.S.		58			36			7
Total current		104			41			10
Deferred:
U.S.
Federal		34			35			31
State		(10	)		3			(4	)
Non-U.S.		(19	)		(7	)		(1	)
Total deferred		5			31			26
Expense for income taxes	$	109		$	72		$	36

Effective Income Tax Rate Reconciliation

The reconciliation between U.S. Federal income taxes at the statutory rate and the Company’s benefit for income taxes on continuing operations for fiscal year end is follows:

	2017			2016			2015
U.S. Federal income tax expense at the statutory rate	$	157		$	108		$	43
Adjustments to reconcile to the income tax provision:
U.S. state income tax expense		6			8			7
Changes in state valuation allowance		(9	)		2			(7	)
Research and development credits		(7	)		(8	)		(5	)
Share-based compensation		(33	)		(15	)		—
Permanent differences		2			2			—
Changes in foreign valuation allowance		3			(1	)		—
Foreign income taxed in the U.S.		—			7			—
Manufacturing tax benefits		(6	)		—			—
Deduction of worthless investment		—			(9	)		—
Permanent foreign currency differences		(1	)		(8	)		—
Rate differences between U.S. and foreign		(11	)		(14	)		(2	)
Other		8			—			—
Expense for income taxes	$	109		$	72		$	36

Net Deferred Income Tax Liability

The components of the net deferred income tax liability as of fiscal year end are as follows:

	2017			2016
Deferred tax assets:
Allowance for doubtful accounts	$	7		$	7
Deferred gain on sale-leaseback		10			11
Accrued liabilities and reserves		89			129
Inventories		6			10
Net operating loss carryforward		292			371
Alternative minimum tax (AMT) credit carryforward		11			10
Research and development credit carryforward		18			36
Federal and state tax credits		9			2
Other		14			6
Total deferred tax assets		456			582
Valuation allowance		(93	)		(82	)
Total deferred tax assets, net of valuation allowance		363			500
Deferred tax liabilities:
Property, plant and equipment		277			282
Intangible assets		475			435
Debt extinguishment		27			53
Other		3			2
Total deferred tax liabilities		782			772
Net deferred tax liability	$	(419	)	$	(272	)

Gross Unrecognized Tax Benefits

The following table summarizes the activity related to our gross unrecognized tax benefits for fiscal year end:

	2017			2016
Beginning unrecognized tax benefits	$	62		$	13
Gross increases – tax positions in prior periods		1			4
Gross increases – current period tax positions		4			1
Gross increases – from acquisitions		—			48
Gross decreases – tax positions in prior periods		(1	)		—
Settlements		(3	)		(1	)
Lapse of statute of limitations		(4	)		(3	)
Ending unrecognized tax benefits	$	59		$	62

Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2017

Retirement Plans [Abstract]

Change in Projected Benefit Obligations and Fair Value of Plan Assets

The net amount of liability recognized is included in Other long-term liabilities on the Consolidated Balance Sheets.

	Defined Benefit Pension Plans						Retiree Health Plans
	2017			2016			2017			2016
Change in Projected Benefit Obligations (PBO)

PBO at beginning of period	$	492		$	193		$	7		$	2
Acquisitions		—			256			—			5
Service cost		—			3			—			—
Interest cost		11			15			—			—
Actuarial loss (gain)		(15	)		44			—			—
Currency impact		—			1			—			—
Plan conversion ^(a)		(139	)		—			—			—
Benefit settlements		(3	)		—			—			—
Benefits paid		(16	)		(20	)		—			—
PBO at end of period	$	330		$	492		$	7		$	7

Change in Fair Value of Plan Assets

Plan assets at beginning of period	$	418		$	142		$	—		$	—
Acquisitions		—			253			—			—
Currency impact		—			1			—			—
Actual return on plan assets		22			37			—			—
Company contributions		7			5			1			—
Plan conversion ^(a)		(136	)		—			—			—
Benefit settlements		(2	)		—			—			—
Benefits paid		(18	)		(20	)		(1	)		—
Plan assets at end of period		291			418			—			—
Net amount recognized	$	(39	)	$	(74	)	$	(7	)	$	(7	)

Weighted-Average Assumptions Used to Determine Benefit Obligation and Benefit Cost

The following table presents significant weighted-average assumptions used to determine benefit obligation and benefit cost for the fiscal years ended:

	Defined Benefit Pension Plans				Retiree Health Plan
(Percents)	2017		2016		2017		2016
Weighted-average assumptions:
Discount rate for benefit obligation		3.5		2.7		3.3		2.9
Discount rate for net benefit cost		3.2		3.5		2.9		3.5
Expected return on plan assets for net benefit costs		6.4		5.3		—		—

Fair Value of Plan Assets

Fiscal 2017 Asset Category	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	6	$	—	$	—	$	6
U.S. large cap comingled equity funds		—		61		—		61
U.S. mid cap equity mutual funds		57		—		—		57
U.S. small cap equity mutual funds		3		—		—		3
International equity mutual funds		14		—		—		14
Real estate equity investment funds		4		—		—		4
Corporate bond mutual funds		17		—		—		17
Corporate bonds		—		114		—		114
Guaranteed investment account		—		—		9		9
International fixed income funds		6		—		—		6
Total	$	107	$	175	$	9	$	291

Fiscal 2016 Asset Category	Level 1		Level 2		Level 3		Total
Cash and cash equivalents	$	9	$	—	$	—	$	9
U.S. large cap comingled equity funds		—		55		—		55
U.S. mid cap equity mutual funds		45		—		—		45
U.S. small cap equity mutual funds		3		—		—		3
International equity mutual funds		13		—		—		13
Real estate equity investment funds		4		—		—		4
Corporate bond mutual funds		20		—		—		20
Corporate bonds		—		114		—		114
Guaranteed investment account		—		—		10		10
International fixed income funds		6		—		—		6
International insurance contracts		—		—		139		139
Total	$	100	$	169	$	149	$	418

Expected Future Benefit Payments

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid for the fiscal year end:

	Defined Benefit Pension Plans		Retiree Health Plan
2018	$	18	$	1
2019		18		1
2020		18		1
2021		19		—
2022		19		—
2023-2027		96		2

Net Pension and Retiree Health Benefit Expense

Net pension and retiree health benefit expense included the following components as of fiscal year end:

	2017			2016			2015
Service cost	$	—		$	3		$	1
Interest cost		11			16			8
Amortization of net actuarial loss		3			2			1
Settlement charge		—			—			2
Expected return on plan assets		(17	)		(20	)		(12	)
Net periodic benefit cost	$	(3	)	$	1		$	—

Plan Asset Allocations

Our defined benefit pension plan asset allocations as of fiscal year end are as follows:

	2017			2016
Asset Category
Equity securities and equity-like instruments		48	%		29	%
Debt securities and debt-like		47			33
International insurance contracts		—			33
Other		5			5
Total		100	%		100	%

Restructuring and Impairment Charges (Tables)

12 Months Ended

Sep. 30, 2017

Restructuring and Impairment Charges [Abstract]

Restructuring Charges

Since 2015, total expected costs attributed to restructuring programs total $72 million with $3 million remaining to be recognized in the future.

	Expected Total Costs		Cumulative charges through Fiscal 2017		To be Recognized in Future
Severance and termination benefits	$	45	$	45	$	—
Facility exit costs		20		17		3
Asset impairment		7		7		—
Total	$	72	$	69	$	3

The tables below sets forth the significant components of the restructuring charges recognized for the fiscal years ended, by segment:

	2017		2016		2015
Consumer Packaging	$	8	$	9	$	11
Health, Hygiene & Specialties		11		20		—
Engineered Materials		5		3		2
Consolidated	$	24	$	32	$	13

Restructuring Accrual Activity

The table below sets forth the activity with respect to the restructuring charges and the impact on our accrued restructuring reserves:

	Employee Severance and Benefits			Facility Exit Costs			Non-cash impairment charges			Total
Balance as of fiscal 2015	$	2		$	8		$	—		$	10
Charges		23			6			3			32
Non-cash asset impairment		—			—			(3	)		(3	)
Cash payments		(18	)		(8	)		—			(26	)
Balance as of fiscal 2016	$	7		$	6		$	—		$	13
Acquisition		13			—			—			13
Charges		18			4			2			24
Non-cash asset impairment		—			—			(2	)		(2	)
Cash payments		(24	)		(5	)		—			(29	)
Balance as of fiscal 2017	$	14		$	5		$	—		$	19

Stockholders' Equity (Tables)

12 Months Ended

Sep. 30, 2017

Stockholders' Equity [Abstract]

Stock Option Activity

Information related to the equity incentive plans as of the fiscal year end is as follows:

	2017					2016
	Number of Shares (in thousands)			Weighted Average Exercise Price		Number of Shares (in thousands)			Weighted Average Exercise Price
Options outstanding, beginning of period		11,716		$	21.44		11,351		$	17.71
Options granted		1,820			49.53		2,805			30.27
Options exercised		(2,562	)		12.07		(2,061	)		12.57
Options forfeited or cancelled		(214	)		33.52		(379	)		23.37
Options outstanding, end of period		10,760		$	28.18		11,716		$	21.44

Option price range at end of period	$	3.04-49.53				$	3.04-45.62
Options exercisable at end of period		4,108					4,573
Options available for grant at period end		2,875					4,695
Weighted average fair value of options granted during period	$	15.52				$	8.68

Valuation Assumptions Used for Options Granted

The fair value for options granted has been estimated at the date of grant using a Black-Scholes model, generally with the following weighted average assumptions:

	2017			2016			2015
Risk-free interest rate		2.2	%		1.2	%		1.6	%
Dividend yield		0.00	%		0.00	%		0.00	%
Volatility factor		.26			.26			.30
Expected option life	7 years			7 years			7 years

Options Outstanding

The following table summarizes information about the options outstanding as of fiscal 2017:

Range of Exercise Prices				Number Outstanding (in thousands)				Intrinsic Value of Outstanding (in millions)			Weighted Remaining Contractual Life		Weighted Exercise Price				Number Exercisable (in thousands)				Intrinsic Value of Exercisable (in millions)				Unrecognized Compensation (in millions)			Weighted Recognition Period
$	3.04-49.53				10,760			$	306		7 years		$	28.18				4,108			$	146			$	35		2 years

Segment and Geographic Data (Tables)

12 Months Ended

Sep. 30, 2017

Segment and Geographic Data [Abstract]

Selected Information by Reportable Segment

Selected information by reportable segment is presented in the following tables:

	2017		2016		2015
Net sales
Consumer Packaging	$	2,351	$	2,462	$	2,530
Health, Hygiene & Specialties		2,369		2,400		650
Engineered Materials		2,375		1,627		1,701
Total	$	7,095	$	6,489	$	4,881

Operating income
Consumer Packaging	$	200	$	203	$	200
Health, Hygiene & Specialties		216		196		59
Engineered Materials		316		182		149
Total	$	732	$	581	$	408

Depreciation and amortization
Consumer Packaging	$	231	$	244	$	230
Health, Hygiene & Specialties		184		199		39
Engineered Materials		106		82		81
Total	$	521	$	525	$	350

	2017		2016
Total assets:
Consumer Packaging	$	3,177	$	3,315
Health, Hygiene & Specialties		3,496		3,504
Engineered Materials		1,803		834
Total assets	$	8,476	$	7,653
Goodwill:
Consumer Packaging	$	1,411	$	1,410
Health, Hygiene & Specialties		819		808
Engineered Materials		545		188
Total goodwill	$	2,775	$	2,406

Selected Information by Geography

Selected information by geography is presented in the following tables:

	2017		2016		2015
Net sales:
North America	$	5,850	$	5,250	$	4,692
South America		333		336		6
Europe		646		661		118
Asia		266		242		65
Total net sales	$	7,095	$	6,489	$	4,881

	2017		2016
Long-lived assets:
North America	$	5,303	$	4,724
South America		418		386
Europe		467		452
Asia		284		299
Total Long-lived assets	$	6,472	$	5,861

Selected Information by Product Line

Selected information by product line is presented in the following tables:

(in percentages)	2017			2016			2015
Net sales:
Rigid Open Top		43	%		42	%		42	%
Rigid Closed Top		57			58			58
Consumer Packaging		100	%		100	%		100	%

Health		22	%		20	%		27	%
Hygiene		44			45			43
Specialties		34			35			30
Health, Hygiene & Specialties		100	%		100	%		100	%

Core Films		49	%		72	%		72	%
Retail & Industrial		51			28			28
Engineered Materials		100	%		100	%		100	%

Net Income per Share (Tables)

12 Months Ended

Sep. 30, 2017

Net Income per Share [Abstract]

Basic and Diluted Net Income per Share

The following tables and discussion provide a reconciliation of the numerator and denominator of the basic and diluted net income per share computations.

(in millions, except per share amounts)	2017		2016		2015
Numerator
Net income attributable to the Company	$	340	$	236	$	86
Denominator
Weighted average common shares outstanding - basic		127.6		120.8		119.1
Dilutive shares		5.0		4.2		4.3
Weighted average common and common equivalent shares outstanding - diluted		132.6		125.0		123.4

Per common share income
Basic	$	2.66	$	1.95	$	0.72
Diluted	$	2.56	$	1.89	$	0.70

Guarantor and Non-Guarantor Financial Information (Tables)

12 Months Ended

Sep. 30, 2017

Guarantor and Non-Guarantor Financial Information [Abstract]

Condensed Supplemental Consolidated Financial Information

Condensed Supplemental Consolidated Statements of Operations

	Fiscal 2017
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries		Eliminations			Total
Net sales	$	—		$	587		$	4,861		$	1,647	$	—		$	7,095
Cost of goods sold		—			438			3,920			1,333		—			5,691
Selling, general and administrative		—			55			335			104		—			494
Amortization of intangibles		—			6			120			28		—			154
Restructuring and impairment charges		—			—			14			10		—			24
Operating income		—			88			472			172		—			732
Debt extinguishment		—			10			—			—		—			10
Other (income) expense, net		—			(2	)		(1	)		7		—			4
Interest expense, net		—			12			229			28		—			269
Equity in net income of subsidiaries		(449	)		(341	)		—			—		790			—
Income (loss) before income taxes		449			409			244			137		(790	)		449
Income tax expense (benefit)		109			69			—			40		(109	)		109
Net income (loss)	$	340		$	340		$	244		$	97	$	(681	)	$	340
Currency translation		34			—			—			34		(34	)		34
Interest rate hedges		28			28			—			—		(28	)		28
Defined benefit pension and retiree health benefit plans		38			25			—			13		(38	)		38
Provision for income taxes related to other comprehensive income items		(20	)		(20	)		—			—		20			(20	)
Comprehensive income (loss)	$	420		$	373		$	244		$	144	$	(761	)	$	420

	Fiscal 2016
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	599		$	4,220		$	1,670		$	—		$	6,489
Cost of goods sold		—			476			3,388			1,338			—			5,202
Selling, general and administrative		—			72			324			135			—			531
Amortization of intangibles		—			8			107			28			—			143
Restructuring and impairment charges		—			—			28			4			—			32
Operating income		—			43			373			165			—			581
Debt extinguishment		—			4			—			—			—			4
Other (income) expense, net		—			11			(211	)		178			—			(22	)
Interest expense, net		—			36			205			50			—			291
Equity in net income of subsidiaries		(308	)		(279	)		—			—			587			—
Income (loss) before income taxes		308			271			379			(63	)		(587	)		308
Income tax expense (benefit)		72			34			8			29			(71	)		72
Net income (loss)	$	236		$	237		$	371		$	(92	)	$	(516	)	$	236
Currency translation		(1	)		—			—			(1	)		1			(1	)
Interest rate hedges		(14	)		(14	)		—			—			14			(14	)
Defined benefit pension and retiree health benefit plans		(23	)		(10	)		—			(13	)		23			(23	)
Provision for income taxes related to other comprehensive income items		9			9			—			—			(9	)		9
Comprehensive income (loss)	$	207		$	222		$	371		$	(106	)	$	(487	)	$	207

	Fiscal 2015
	Parent			Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net sales	$	—		$	622		$	3,807	$	452		$	—		$	4,881
Cost of goods sold		—			526			3,128		358			—			4,012
Selling, general and administrative		—			64			244		49			—			357
Amortization of intangibles		—			8			75		8			—			91
Restructuring and impairment charges		—			—			13		—			—			13
Operating income		—			24			347		37			—			408
Debt extinguishment		—			94			—		—			—			94
Other (income) expense, net		(3	)		—			3		1			—			1
Interest expense, net		—			25			148		18			—			191
Equity in net income of subsidiaries		(119	)		(210	)		—		—			329			—
Income (loss) before income taxes		122			115			196		18			(329	)		122
Income tax expense (benefit)		36			25			—		4			(29	)		36
Net income (loss)	$	86		$	90		$	196	$	14		$	(300	)	$	86
Currency translation		(45	)		—			—		(45	)		45			(45	)
Interest rate hedges		(33	)		(33	)		—		—			33			(33	)
Defined benefit pension and retiree health benefit plans		(16	)		(16	)		—		—			16			(16	)
Provision for income taxes related to other comprehensive income items		18			18			—		—			(18	)		18
Comprehensive income (loss)	$	10		$	59		$	196	$	(31	)	$	(224	)	$	10

Condensed Supplemental Consolidated Balance Sheet

As of fiscal year end 2017

	Parent		Issuer		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	18	$	12	$	276	$	—		$	306
Accounts receivable, net		—		49		503		295		—			847
Intercompany receivable		512		2,217		—		—		(2,729	)		—
Inventories		—		42		567		153		—			762
Prepaid expenses and other current		—		7		31		51		—			89
Total current assets		512		2,333		1,113		775		(2,729	)		2,004
Property, plant and equipment, net		—		80		1,564		722		—			2,366
Goodwill and intangible assets, net		—		79		3,476		506		—			4,061
Investment in subsidiaries		992		5,240		1,105		—		(7,337	)		—
Other assets		—		16		2		27		—			45
Total assets	$	1,504	$	7,748	$	7,260	$	2,030	$	(10,066	)	$	8,476
Liabilities and equity
Current liabilities:
Accounts payable	$	—	$	43	$	356	$	239	$	—		$	638
Accrued expenses and other current liabilities		36		168		181		78		—			463
Intercompany payable		—		—		2,667		62		(2,729	)		—
Current portion of long-term debt		—		32		—		1		—			33
Total current liabilities		36		243		3,204		380		(2,729	)		1,134
Long-term debt, less current portion		—		5,579		29		—		—			5,608
Deferred income taxes		419		—		—		—		—			419
Other long-term liabilities		34		128		70		68		—			300
Total long-term liabilities		453		5,707		99		68		—			6,327
Total liabilities		489		5,950		3,303		448		(2,729	)		7,461

Total equity (deficit)		1,015		1,798		3,957		1,582		(7,337	)		1,015
Total liabilities and equity (deficit)	$	1,504	$	7,748	$	7,260	$	2,030	$	(10,066	)	$	8,476

Condensed Supplemental Consolidated Balance Sheet

As of fiscal year end 2016

	Parent		Issuer			Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
Assets
Current assets:
Cash and cash equivalents	$	—	$	102		$	5	$	216	$	—		$	323
Accounts receivable, net		—		(2	)		423		283		—			704
Intercompany receivable		364		2,797			—		—		(3,161	)		—
Inventories		—		46			477		137		—			660
Prepaid expenses and other current		—		15			40		50		—			105
Total current assets		364		2,958			945		686		(3,161	)		1,792
Property, plant and equipment, net		—		76			1,434		714		—			2,224
Goodwill and intangible assets, net		—		85			2,988		533		—			3,606
Investment in subsidiaries		302		4,010			1,105		—		(5,417	)		—
Other assets		—		6			1		24		—			31
Total assets	$	666	$	7,135		$	6,473	$	1,957	$	(8,578	)	$	7,653
Liabilities and equity
Current liabilities:
Accounts payable	$	—	$	(7	)	$	327	$	219	$	—		$	539
Accrued expenses and other current liabilities		60		172			153		64		—			449
Intercompany payable		—		—			2,992		169		(3,161	)		—
Current portion of long-term debt		—		42			—		1		—			43
Total current liabilities		60		207			3,472		453		(3,161	)		1,031
Long-term debt, less current portion		—		5,681			29		2		—			5,712
Deferred income taxes		272		—			—		—		—			272
Other long-term liabilities		113		141			97		66		—			417
Total long-term liabilities		385		5,822			126		68		—			6,401
Total liabilities		445		6,029			3,598		521		(3,161	)		7,432

Total equity (deficit)		221		1,106			2,875		1,436		(5,417	)		221
Total liabilities and equity (deficit)	$	666	$	7,135		$	6,473	$	1,957	$	(8,578	)	$	7,653

Condensed Supplemental Consolidated Statements of Cash Flows

	Fiscal 2017
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Cash Flow from Operating Activities	$	—		$	128		$	647		$	200		$	—		$	975

Cash Flow from Investing Activities
Additions to property, plant and equipment		—			(19	)		(209	)		(41	)		—			(269	)
Proceeds from sale of assets		—			1			5			—			—			6
Investment in Parent		—			—			—			—			—			—
(Contributions) distributions to/from subsidiaries		(31	)		(484	)		—			—			515			—
Intercompany advances (repayments)		—			428			—			—			(428	)		—
Acquisition of business, net of cash acquired		—			—			(515	)		—			—			(515	)
Other investing activities, net		—			4			—			—			—			4
Net cash from investing activities		(31	)		(70	)		(719	)		(41	)		87			(774	)

Cash Flow from Financing Activities
Proceeds from long-term borrowings		—			495			—			—			—			495
Repayment of long-term borrowings		—			(632	)		(3	)		(1	)		—			(636	)
Proceed from issuance of common stock		31			—			—			—			—			31
Payment of tax receivable agreement		(111	)		—			—			—			—			(111	)
Debt financing costs		—			(5	)		—			—			—			(5	)
Purchase of non-controlling interest		—			—			—			—			—			—
Changes in intercompany balances		111			—			(433	)		(106	)		428			—
Contribution from Parent		—			—			515			—			(515	)		—
Net cash from financing activities		31			(142	)		79			(107	)		(87	)		(226	)
Effect of currency translation on cash		—			—			—			8			—			8
Net change in cash and cash equivalents		—			(84	)		7			60			—			(17	)
Cash and cash equivalents at beginning of period		—			102			5			216			—			323
Cash and cash equivalents at end of period	$	—		$	18		$	12		$	276		$	—		$	306

	Fiscal 2016
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Cash Flow from Operating Activities	$	—		$	103		$	566		$	188		$	—		$	857

Cash Flow from Investing Activities
Additions to property, plant and equipment		—			(13	)		(239	)		(36	)		—			(288	)
Proceeds from sale of assets		—			—			5			—			—			5
Investment in Parent		—			—			—			—			—			—
(Contributions) distributions to/from subsidiaries		(26	)		(2,234	)		—			—			2,260			—
Intercompany advances (repayments)		—			96			—			—			(96	)		—
Acquisition of business, net of cash acquired		—			—			(368	)		(1,915	)		—			(2,283	)
Other investing activities, net		—			(13	)		—			—			—			(13	)
Net cash from investing activities		(26	)		(2,164	)		(602	)		(1,951	)		2,164			(2,579	)

Cash Flow from Financing Activities
Proceeds from long-term borrowings		—			2,490			—			—			—			2,490
Repayment of long-term borrowings		—			(450	)		(23	)		(51	)		—			(524	)
Proceed from issuance of common stock		26			—			—			—			—			26
Payment of tax receivable agreement		(57	)		—			—			—			—			(57	)
Debt financing costs		—			(40	)		—			—			—			(40	)
Purchase of non-controlling interest		—			—			(66	)		(12	)		—			(78	)
Changes in intercompany balances		57			—			(238	)		85			96			—
Contribution from Parent		—			—			368			1,892			(2,260	)		—
Net cash from financing activities		26			2,000			41			1,914			(2,164	)		1,817
Effect of currency translation on cash		—			—			—			—			—			—
Net change in cash and cash equivalents		—			(61	)		5			151			—			95
Cash and cash equivalents at beginning of period		—			163			—			65			—			228
Cash and cash equivalents at end of period	$	—		$	102		$	5		$	216		$	—		$	323

	Fiscal 2015
	Parent			Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Total
Cash Flow from Operating Activities	$	—		$	60		$	542		$	34		$	1		$	637

Cash Flow from Investing Activities
Additions to property, plant and equipment		—			(13	)		(164	)		(3	)		—			(180	)
Proceeds from sale of assets		—			—			18			—			—			18
Investment in Parent		—			—			—			—			—			—
(Contributions) distributions to/from subsidiaries		(18	)		18			—			—			—			—
Intercompany advances (repayments)		—			368			—			—			(368	)		—
Acquisition of business, net of cash acquired		—			—			(3	)		—			—			(3	)
Net cash from investing activities		(18	)		373			(149	)		(3	)		(368	)		(165	)

Cash Flow from Financing Activities
Proceeds from long-term borrowings		—			693			—			—			—			693
Repayment of long-term borrowings		—			(947	)		—			(4	)		—			(951	)
Proceeds from issuance of common stock		18			—			—			—			—			18
Payment of tax receivable agreement		(39	)		—			—			—			—			(39	)
Debt financing costs		—			(86	)		—			—			—			(86	)
Changes in intercompany balances		39			—			(408	)		2			367			—
Net cash from financing activities		18			(340	)		(408	)		(2	)		367			(365	)
Effect of currency translation on cash		—			—			—			(8	)		—			(8	)
Net change in cash and cash equivalents		—			93			(15	)		21			—			99
Cash and cash equivalents at beginning of period		—			70			15			44			—			129
Cash and cash equivalents at end of period	$	—		$	163		$	—		$	65		$	—		$	228

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2017

Quarterly Financial Data (Unaudited) [Abstract]

Quarterly Financial Data

The following table contains selected unaudited quarterly financial data for fiscal years ended.

	2017								2016
	First		Second		Third		Fourth		First		Second		Third		Fourth

Net sales	$	1,502	$	1,806	$	1,906	$	1,881	$	1,612	$	1,614	$	1,645	$	1,618
Cost of goods sold		1,206		1,453		1,518		1,514		1,320		1,269		1,296		1,317
Gross profit		296		353		388		367		292		345		349		301

Net income	$	51	$	72	$	107	$	110	$	4	$	59	$	96	$	77

Net income per share:
Basic		0.42		0.56		0.82		0.84		0.03		0.49		0.79		0.63
Diluted		0.40		0.54		0.79		0.81		0.03		0.47		0.76		0.61

Basis of Presentation and Summary of Significant Accounting Policies, Basis of Presentation (Details)	Sep. 30, 2017
Maximum [Member]
Basis of Presentation [Abstract]
Ownership percentage in consolidated subsidiaries	100.00%

Basis of Presentation and Summary of Significant Accounting Policies, Purchases of Raw Materials and Concentration of Risk (Details)	12 Months Ended
	Sep. 30, 2017
Purchases of Raw Materials [Member] \| Supplier Concentration Risk [Member]
Purchases of Raw Materials and Concentration of Risk [Abstract]
Concentration risk percentage	15.00%

Basis of Presentation and Summary of Significant Accounting Policies, Research and Development (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Research and Development [Abstract]
Research and development expenditures	$ 45	$ 48	$ 33

Basis of Presentation and Summary of Significant Accounting Policies, Stock-Based Compensation (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Stock-Based Compensation [Abstract]
Stock-based compensation expense	$ 20	$ 20	$ 21
Contractual life of options	10 years

Basis of Presentation and Summary of Significant Accounting Policies, Allowance for Doubtful Accounts (Details) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Movement in Valuation Allowance [Roll Forward]
Allowance for doubtful accounts, beginning	$ 8	$ 3	$ 3
Acquisition allowance for doubtful accounts	5	6	0
Bad debt expense	1	1	2
Write-offs against allowance	(1)	(2)	(2)
Allowance for doubtful accounts, ending	$ 13	$ 8	$ 3

Basis of Presentation and Summary of Significant Accounting Policies, Accounts Receivable Factoring Agreements (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Accounts Receivable Factoring Agreements [Abstract]
Amounts due from financial institutions	$ 0	$ 0
Trade receivables sold to financial institutions	$ 129	$ 118

Basis of Presentation and Summary of Significant Accounting Policies, Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Inventories [Abstract]
Finished goods	$ 428	$ 397
Raw materials	334	263
Inventory, total	$ 762	$ 660

Basis of Presentation and Summary of Significant Accounting Policies, Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Property, plant and equipment [Abstract]
Capitalized interest	$ 7	$ 6	$ 6
Property, plant and equipment	4,687	4,219
Less accumulated depreciation	(2,321)	(1,995)
Property, plant and equipment, net	$ 2,366	2,224
Buildings and Improvements [Member] \| Minimum [Member]
Property, plant and equipment [Abstract]
Useful life	5 years
Buildings and Improvements [Member] \| Maximum [Member]
Property, plant and equipment [Abstract]
Useful life	25 years
Machinery, Equipment, and Tooling [Member] \| Minimum [Member]
Property, plant and equipment [Abstract]
Useful life	2 years
Machinery, Equipment, and Tooling [Member] \| Maximum [Member]
Property, plant and equipment [Abstract]
Useful life	10 years
Land, Buildings and Improvements [Member]
Property, plant and equipment [Abstract]
Property, plant and equipment	$ 792	667
Equipment and Construction In Progress [Member]
Property, plant and equipment [Abstract]
Property, plant and equipment	$ 3,895	$ 3,552

Basis of Presentation and Summary of Significant Accounting Policies, Long-lived Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Long-Lived Assets [Abstract]
Impairment charges	$ 2	$ 3	$ 2

Basis of Presentation and Summary of Significant Accounting Policies, Goodwill (Details) $ in Millions	12 Months Ended
	Sep. 30, 2017 USD ($) ReportingUnit Region	Oct. 01, 2016 USD ($)	Sep. 26, 2015 USD ($)	Oct. 01, 2011 USD ($)
Goodwill [Abstract]
Number of reporting units \| ReportingUnit	7
Number of reporting units where components are aggregated to test goodwill \| ReportingUnit	3
Impairment charges	$ 0	$ 0	$ 0	$ 165
Goodwill [Roll Forward]
Goodwill, beginning balance	2,406	1,652
Segment re-alignment	0
Foreign currency translation adjustment	11	14
Acquisitions, net	358	740
Goodwill, ending balance	$ 2,775	2,406	1,652
Minimum [Member]
Goodwill [Abstract]
Incremental percentage decrease in earnings that could impact future impairment tests	(10.00%)
Maximum [Member]
Goodwill [Abstract]
Incremental percentage decrease in earnings that could impact future impairment tests	(15.00%)
Consumer Packaging [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 1,520	1,520
Segment re-alignment	(110)
Foreign currency translation adjustment	1	0
Acquisitions, net	0	0
Goodwill, ending balance	$ 1,411	1,520	1,520
Health, Hygiene & Specialties [Member]
Goodwill [Abstract]
Number of geographical regions \| Region	4
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 801	48
Segment re-alignment	7
Foreign currency translation adjustment	11	13
Acquisitions, net	0	740
Goodwill, ending balance	$ 819	801	48
Health, Hygiene & Specialties [Member] \| South America [Member]
Goodwill [Abstract]
Percentage of fair value in excess of carrying amount	9.00%
Impairment charges	$ 0
Health, Hygiene & Specialties [Member] \| Asia [Member]
Goodwill [Abstract]
Percentage of fair value in excess of carrying amount	49.00%
Impairment charges	$ 0
Engineered Materials [Member]
Goodwill [Roll Forward]
Goodwill, beginning balance	85	84
Segment re-alignment	103
Foreign currency translation adjustment	(1)	1
Acquisitions, net	358	0
Goodwill, ending balance	$ 545	$ 85	$ 84

Basis of Presentation and Summary of Significant Accounting Policies, Deferred Financing Fees (Details) $ in Millions	Sep. 30, 2017 USD ($)
Deferred Financing Fees [Abstract]
Debt issuance and deferred financing costs	$ 48
Revolving Line of Credit [Member] \| Other Assets [Member]
Deferred Financing Fees [Abstract]
Debt issuance and deferred financing costs	$ 3

Basis of Presentation and Summary of Significant Accounting Policies, Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Intangible Assets [Roll Forward]
Intangible assets, net, beginning balance	$ 1,200	$ 693
Adjustment for income taxes	1	(3)
Foreign currency translation adjustment	3	10
Acquisition intangibles	236	643
Intangible assets, net, ending balance	1,286	1,200	$ 693
Accumulated amortization, beginning balance	(998)	(853)
Foreign currency translation adjustment	(3)	(2)
Amortization expense	(154)	(143)	(91)
Accumulated amortization, ending balance	(1,155)	(998)	(853)
Customer Relationships [Member]
Intangible Assets [Roll Forward]
Intangible assets, beginning balance	1,690	1,159
Adjustment for income taxes	0	(3)
Foreign currency translation adjustment	6	11
Acquisition intangibles	226	523
Intangible assets, ending balance	$ 1,922	1,690	1,159
Customer Relationships [Member] \| Minimum [Member]
Intangible Assets [Abstract]
Useful life	5 years
Customer Relationships [Member] \| Maximum [Member]
Intangible Assets [Abstract]
Useful life	15 years
Trademarks [Member]
Intangible Assets [Abstract]
Indefinite lived intangible assets	$ 248	248
Intangible Assets [Roll Forward]
Intangible assets, beginning balance	326	281
Adjustment for income taxes	1	0
Foreign currency translation adjustment	(1)	0
Acquisition intangibles	9	45
Intangible assets, ending balance	$ 335	326	281
Trademarks [Member] \| Maximum [Member]
Intangible Assets [Abstract]
Useful life	15 years
Other Intangibles [Member]
Intangible Assets [Roll Forward]
Intangible assets, beginning balance	$ 182	106
Adjustment for income taxes	0	0
Foreign currency translation adjustment	1	1
Acquisition intangibles	1	75
Intangible assets, ending balance	$ 184	$ 182	$ 106
Other Intangibles [Member] \| Minimum [Member]
Intangible Assets [Abstract]
Useful life	5 years
Other Intangibles [Member] \| Maximum [Member]
Intangible Assets [Abstract]
Useful life	14 years

Basis of Presentation and Summary of Significant Accounting Policies, Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions

12 Months Ended

Sep. 30, 2017

Oct. 01, 2016

Sep. 26, 2015

Accumulated Other Comprehensive Income (Loss) [Roll Forward]

Net amount reclassified from accumulated other comprehensive income (loss)

$ 66

$ (56)

$ (94)

^[1]

Accumulated Other Comprehensive Loss [Member]

(20)

Accumulated Other Comprehensive Income (Loss) [Roll Forward]

(148)

(119)

(43)

Currency Translation [Member]

(68)

(148)

(119)

Accumulated Other Comprehensive Income (Loss) [Roll Forward]

(82)

(81)

(36)

Net amount reclassified from accumulated other comprehensive income (loss)

(1)

(45)

^[1]

Defined Benefit Pension and Retiree Health Benefit Plans [Member]

(48)

(82)

(81)

Accumulated Other Comprehensive Income (Loss) [Roll Forward]

(44)

(25)

(15)

Net amount reclassified from accumulated other comprehensive income (loss)

(25)

(16)

^[1]

(10)

Interest Rate Swaps [Member]

(16)

(44)

(25)

Accumulated Other Comprehensive Income (Loss) [Roll Forward]

(22)

(13)

Net amount reclassified from accumulated other comprehensive income (loss)

(30)

(33)

^[1]

(10)

Preliminary Allocation of Purchase Price [Abstract]

$ (4)

$ (22)

$ (13)

[1]	See footnote 4 for further discussion on amounts reclassified out of accumulated other comprehensive income (loss) related to interest rate swaps and footnote 9 for amounts reclassified related to pensions.

Basis of Presentation and Summary of Significant Accounting Policies, Accrued Rebates (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Accrual for customer rebates	$ 58	$ 54

Acquisition, AEP Industries Inc. (Details) - USD ($)
shares in Millions, $ in Millions

1 Months Ended

Jan. 31, 2017

Sep. 30, 2017

Oct. 01, 2016

Sep. 26, 2015

Term Loan due January 2024 [Member]

$ 2,775

$ 2,406

$ 1,652

Face amount of debt issued

$ 500

AEP [Member]

Purchase price, net of cash acquired

$ 791

Number of shares issued (in shares)

6.4

Value of shares issued at time of closing

$ 324

Preliminary Allocation of Purchase Price [Abstract]

Working capital

^[1]

140

Property and equipment

223

Intangible assets

214

Historical AEP debt assumed

343

(7)

Other assets and long-term liabilities

(122)

Step up of inventory to fair value

$ 5

[1]	Includes a $5 million step up of inventory to fair value

Acquisition, Adchem Corp (Details) - USD ($) $ in Millions	1 Months Ended
Acquisition, Adchem Corp (Details) - USD ($) $ in Millions	Jun. 30, 2017	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Acquisition [Abstract]
Goodwill		$ 2,775	$ 2,406	$ 1,652
Adchem [Member]
Acquisition [Abstract]
Purchase price	$ 49
Working capital	10
Property and equipment	2
Intangible assets	22
Goodwill	$ 15

Acquisition, AVINTIV Inc. (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
Acquisition, AVINTIV Inc. (Details) - USD ($) $ in Millions	Oct. 31, 2015	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
6% Second Priority Senior Secured Notes due October 2022 [Member]
Acquisition [Abstract]
Face amount of debt issued	$ 400
Interest rate	6.00%	6.00%
Term Loan due October 2022 [Member]
Acquisition [Abstract]
Face amount of debt issued	$ 2,100
Avintiv [Member]
Acquisition [Abstract]
Percentage of capital stock acquired	100.00%
Purchase price, net of cash acquired	$ 2,260
AVINTIV Inc and AEP Industries Inc [Member]
Pro Forma Information [Abstract]
Pro forma net sales		$ 7,400	$ 7,600	$ 7,900
Pro forma net income (loss)		$ 338	$ 250	$ (34)

Long-Term Debt, Summary of Long-Term Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Oct. 31, 2015
Long-term Debt [Abstract]
Long-term debt	$ 5,689
Debt discounts and deferred fees	(48)	$ (58)
Capital leases and other	132	153
Total long-term debt	5,641	5,755
Current portion of long-term debt	(33)	(43)
Long-term debt, less current portion	5,608	5,712
Term Loan due February 2020 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 1,000	1,351
Maturity date	Feb. 29, 2020
Term Loan due January 2021 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 814	814
Maturity date	Jan. 31, 2021
Term Loan due October 2022 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 1,645	1,895
Maturity date	Oct. 31, 2022
Term Loan due January 2024 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 498	0
Maturity date	Jan. 31, 2024
Revolving Line of Credit [Member]
Long-term Debt [Abstract]
Long-term debt	$ 0	0
Maturity date	May 31, 2020
5 1/8% Second Priority Senior Secured Notes due July 2023 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 700	700
Interest rate	5.125%
Maturity date	Jul. 31, 2023
5 1/2% Second Priority Senior Secured Notes due May 2022 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 500	500
Interest rate	5.50%
Maturity date	May 31, 2022
6% Second Priority Senior Secured Notes due October 2022 [Member]
Long-term Debt [Abstract]
Long-term debt	$ 400	$ 400
Interest rate	6.00%		6.00%
Maturity date	Oct. 31, 2022

Long-Term Debt, Term Loans (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015	Jan. 31, 2017	Oct. 31, 2015
Long-Term Debt [Abstract]
Loss on extinguishment of debt		$ (10)	$ (4)	$ (94)
Repayment of long-term borrowings		636	$ 524	$ 951
Term Loans [Member]
Long-Term Debt [Abstract]
Face amount of debt issued		$ 4,000
Term Loans [Member] \| U.S. Federal Funds Rate [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate		0.50%
Term Loans [Member] \| LIBOR [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate		2.25%
Term Loans [Member] \| LIBOR [Member] \| Minimum [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate		0.00%
Term Loan due January 2024 [Member]
Long-Term Debt [Abstract]
Face amount of debt issued					$ 500
Maturity date		Jan. 31, 2024
Term Loan due October 2022 [Member]
Long-Term Debt [Abstract]
Face amount of debt issued						$ 2,100
Maturity date		Oct. 31, 2022
Term Loan due January 2021 [Member]
Long-Term Debt [Abstract]
Maturity date		Jan. 31, 2021
Term Loan due February 2020 [Member]
Long-Term Debt [Abstract]
Maturity date		Feb. 29, 2020
Revolving Line of Credit [Member]
Long-Term Debt [Abstract]
Maturity date		May 31, 2020
Increase in credit facility	$ 100
Maximum borrowing capacity	$ 750	$ 750
Revolving Line of Credit [Member] \| LIBOR [Member] \| Minimum [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate		1.25%
Revolving Line of Credit [Member] \| LIBOR [Member] \| Maximum [Member]
Long-Term Debt [Abstract]
Basis spread on variable rate		1.75%

Long-Term Debt, Future Maturities of Long-Term Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Future Maturities of Long-Term Debt [Abstract]
2018	$ 33
2019	33
2020	1,033
2021	839
2022	21
Thereafter	3,730
Total	5,689
Interest paid	$ 288	$ 276	$ 191

Financial Instruments and Fair Value Measurements, Interest Rate Swaps (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jun. 28, 2013	Sep. 30, 2017	Feb. 28, 2013
Interest Rate Swap - February 2013 [Member]
Interest Rate Swaps [Abstract]
Notional amount of swap			$ 1,000
Cash received for settlement of derivative contract	$ 16
Interest Rate Swap - May 2017 [Member]
Interest Rate Swaps [Abstract]
Notional amount of swap		$ 450
Fixed annual rate of swap		2.00%
Interest Rate Swap - May 2017 [Member] \| LIBOR [Member]
Interest Rate Swaps [Abstract]
Term of variable rate		1 month
Interest Rate Swap - March 2017 [Member]
Interest Rate Swaps [Abstract]
Notional amount of swap		$ 1,000
Fixed annual rate of swap		1.519%
Interest Rate Swap - March 2017 [Member] \| LIBOR [Member]
Interest Rate Swaps [Abstract]
Term of variable rate		1 month
Interest Rate Swap - February 2017 [Member]
Interest Rate Swaps [Abstract]
Notional amount of swap		$ 1,000
Fixed annual rate of swap		2.0987%
Interest Rate Swap - February 2017 [Member] \| LIBOR [Member]
Interest Rate Swaps [Abstract]
Term of variable rate		1 month

Financial Instruments and Fair Value Measurements, Fair Value of Derivatives and Location on Consolidated Balance Sheets (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Foreign Currency Forward Contracts [Member] \| Not Designated [Member] \| Other Assets [Member]
Derivative Instruments [Abstract]
Fair value of derivative instruments	$ 0	$ 3
Interest Rate Swaps [Member] \| Not Designated [Member] \| Other Assets [Member]
Derivative Instruments [Abstract]
Fair value of derivative instruments	13	0
Interest Rate Swaps [Member] \| Not Designated [Member] \| Other Long-Term Liabilities [Member]
Derivative Instruments [Abstract]
Fair value of derivative instruments	13	0
Interest Rate Swaps [Member] \| Designated [Member] \| Other Assets [Member]
Derivative Instruments [Abstract]
Fair value of derivative instruments	1	0
Interest Rate Swaps [Member] \| Designated [Member] \| Other Long-Term Liabilities [Member]
Derivative Instruments [Abstract]
Fair value of derivative instruments	$ 15	$ 48

Financial Instruments and Fair Value Measurements, Effect of Derivatives on Consolidated Statements of Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Derivative Instruments [Abstract]
Amortization related to unrealized losses in Accumulated other comprehensive loss for next 12 months	$ (5)
Fair value of long-term indebtedness in excess of book value	81	$ 56
Interest Rate Swaps [Member] \| Interest Expense, Net [Member]
Derivative Instruments [Abstract]
Income (loss) on derivative instruments	24	16	$ 0
Foreign Currency Swaps [Member] \| Other (Income) Expense [Member]
Derivative Instruments [Abstract]
Income (loss) on derivative instruments	$ (2)	$ 13	$ 0

Financial Instruments and Fair Value Measurements, Assets Measured at Fair Value on Non-Recurring Basis (Details) $ in Millions	12 Months Ended
	Sep. 30, 2017 USD ($) ReportingUnit	Oct. 01, 2016 USD ($)	Sep. 26, 2015 USD ($)	Oct. 01, 2011 USD ($)
Impairment [Abstract]
Indefinite-lived trademarks	$ 0	$ 0	$ 0
Goodwill	0	0	0	$ 165
Definite lived intangible assets	0	0	0
Property, plant, and equipment	2	3	2
Impairment charges	$ 2	3	2
Number of reporting units \| ReportingUnit	7
Fair Value on Nonrecurring Basis [Member]
Fair Value of Assets [Abstract]
Indefinite-lived trademarks	$ 248	248	207
Goodwill	2,775	2,406	1,652
Definite lived intangible assets	1,038	952	486
Property, plant, and equipment	2,366	2,224	1,294
Total	6,427	5,830	3,639
Fair Value on Nonrecurring Basis [Member] \| Level 1 [Member]
Fair Value of Assets [Abstract]
Indefinite-lived trademarks	0	0	0
Goodwill	0	0	0
Definite lived intangible assets	0	0	0
Property, plant, and equipment	0	0	0
Total	0	0	0
Fair Value on Nonrecurring Basis [Member] \| Level 2 [Member]
Fair Value of Assets [Abstract]
Indefinite-lived trademarks	0	0	0
Goodwill	0	0	0
Definite lived intangible assets	0	0	0
Property, plant, and equipment	0	0	0
Total	0	0	0
Fair Value on Nonrecurring Basis [Member] \| Level 3 [Member]
Fair Value of Assets [Abstract]
Indefinite-lived trademarks	248	248	207
Goodwill	2,775	2,406	1,652
Definite lived intangible assets	1,038	952	486
Property, plant, and equipment	2,366	2,224	1,294
Total	$ 6,427	$ 5,830	$ 3,639

Goodwill and Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Goodwill and Intangible Assets [Abstract]
Goodwill	$ 2,775	$ 2,406	$ 1,652
Accumulated amortization	(1,155)	(998)	(853)
Intangible assets, net	1,286	1,200	$ 693
Total goodwill and intangible assets, net	4,061	3,606
Future Amortization Expense for Definite Lived Intangibles [Abstract]
2018	143
2019	131
2020	121
2021	110
2022	99
Customer Relationships [Member]
Goodwill and Intangible Assets [Abstract]
Finite lived intangible assets	$ 1,922	1,690
Customer Relationships [Member] \| Minimum [Member]
Goodwill and Intangible Assets [Abstract]
Amortization period	5 years
Customer Relationships [Member] \| Maximum [Member]
Goodwill and Intangible Assets [Abstract]
Amortization period	15 years
Trademarks [Member]
Goodwill and Intangible Assets [Abstract]
Finite lived intangible assets	$ 87	78
Indefinite lived intangible assets	$ 248	248
Trademarks [Member] \| Maximum [Member]
Goodwill and Intangible Assets [Abstract]
Amortization period	15 years
Other Intangibles [Member]
Goodwill and Intangible Assets [Abstract]
Finite lived intangible assets	$ 184	$ 182
Other Intangibles [Member] \| Minimum [Member]
Goodwill and Intangible Assets [Abstract]
Amortization period	5 years
Other Intangibles [Member] \| Maximum [Member]
Goodwill and Intangible Assets [Abstract]
Amortization period	14 years

Lease and Other Commitments and Contingencies (Details) $ in Millions	12 Months Ended
	Sep. 30, 2017 USD ($) Employee	Oct. 01, 2016 USD ($)	Sep. 26, 2015 USD ($)
Lease and Other Commitments and Contingencies [Abstract]
New capital lease obligations	$ 5	$ 51	$ 29
Minimum lease payments or contingent rentals	27	26
Asset retirement obligations	9	9
Rent expense from operating leases	67	$ 60	$ 53
Future Minimum Lease Payments for Capital Leases [Abstract]
2018	33
2019	32
2020	28
2021	24
2022	17
Thereafter	13
Total net minimum payments	147
Less: amount representing interest	(15)
Present value of net minimum lease payments	132
Future Minimum Lease Payments for Operating Leases [Abstract]
2018	64
2019	57
2020	47
2021	43
2022	37
Thereafter	178
Total net minimum payments	426
Sale-Leaseback Transactions [Abstract]
Deferred gain on sale-leaseback transactions	$ 24
Collective Bargaining Agreements [Abstract]
Number of employees \| Employee	23,000
Percentage of employees covered by collective bargaining agreements	20.00%
Period of time with no significant work stoppages or other labor disputes with employees under collective bargaining agreements	3 years

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities, Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities [Abstract]
Employee compensation, payroll and other	$ 147	$ 152
Interest	36	53
Rebates	58	54
Restructuring	19	13
Accrued taxes	90	40
Tax receivable agreement obligation	35	60
Other	78	77
Accrued expenses and other current liabilities	$ 463	$ 449

Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities, Other Long-Term Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Accrued Expenses, Other Current Liabilities and Other Long-Term Liabilities [Abstract]
Lease retirement obligation	$ 37	$ 34
Sale-lease back deferred gain	24	26
Pension liability	56	88
Deferred purchase price	46	41
Tax receivable agreement obligation	34	114
Interest rate swaps	27	45
Other	76	69
Other long-term liabilities	$ 300	$ 417

Income Taxes, Components of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Current [Abstract]
Federal	$ 40	$ 0	$ 0
State	6	5	3
Non-U.S.	58	36	7
Total current	104	41	10
Deferred [Abstract]
Federal	34	35	31
State	(10)	3	(4)
Non-U.S.	(19)	(7)	(1)
Total deferred	5	31	26
Expense for income taxes	109	72	36
U.S. income from continuing operations before income taxes	313	168	99
Non-U.S. income from continuing operations before income taxes	$ 136	$ 140	$ 23

Income Taxes, Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Income Taxes [Abstract]
U.S. Federal income tax expense at the statutory rate	$ 157	$ 108	$ 43
Adjustments to Reconcile to the Income Tax Provision [Abstract]
U.S. state income tax expense	6	8	7
Changes in state valuation allowance	(9)	2	(7)
Research and development credits	(7)	(8)	(5)
Share-based compensation	(33)	(15)	0
Permanent differences	2	2	0
Changes in foreign valuation allowance	3	(1)	0
Foreign income taxed in the U.S.	0	7	0
Manufacturing tax benefits	(6)	0	0
Deduction of worthless investment	0	(9)	0
Permanent foreign currency differences	(1)	(8)	0
Rate differences between U.S. and foreign	(11)	(14)	(2)
Other	8	0	0
Expense for income taxes	$ 109	$ 72	$ 36

Income Taxes, Net Deferred Income Tax Liability (Details) - USD ($) $ in Millions	Sep. 30, 2017	Oct. 01, 2016
Deferred Tax Assets [Abstract]
Allowance for doubtful accounts	$ 7	$ 7
Deferred gain on sale-leaseback	10	11
Accrued liabilities and reserves	89	129
Inventories	6	10
Net operating loss carryforward	292	371
Alternative minimum tax (AMT) credit carryforward	11	10
Research and development credit carryforward	18	36
Federal and state tax credits	9	2
Other	14	6
Total deferred tax assets	456	582
Valuation allowance	(93)	(82)
Total deferred tax assets, net of valuation allowance	363	500
Deferred Tax Liabilities [Abstract]
Property, plant and equipment	277	282
Intangible assets	475	435
Debt extinguishment	27	53
Other	3	2
Total deferred tax liabilities	782	772
Net deferred tax liability	$ (419)	$ (272)

Income Taxes, Net Operating Loss and Tax Credit Carryforwards (Details) $ in Millions	Sep. 30, 2017 USD ($)
AMT Credit Carryforwards [Member]
Income Taxes [Abstract]
Tax credit carryforwards	$ 11
Federal [Member]
Income Taxes [Abstract]
Operating loss carryforwards	425
Federal [Member] \| Research and Development Tax Credits [Member]
Income Taxes [Abstract]
Tax credit carryforwards	10
State [Member]
Income Taxes [Abstract]
Operating loss carryforwards	1,299
State [Member] \| Research and Development Tax Credits [Member]
Income Taxes [Abstract]
Tax credit carryforwards	8
State [Member] \| Other Tax Credits [Member]
Income Taxes [Abstract]
Tax credit carryforwards	9
Foreign [Member]
Income Taxes [Abstract]
Operating loss carryforwards	$ 349

Income Taxes, Income Tax Receivable Agreement (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Oct. 01, 2016	Sep. 26, 2015
Income Taxes [Abstract]
Percentage of cash savings paid under tax receivable agreement		85.00%
Adjustment to Paid-in capital for obligation under tax receivable agreement		$ 313
Payment of tax receivable agreement		111	$ 57	$ 39
Balance payable under tax receivable agreement		69
Deferred tax assets valuation allowance		93	82
Income taxes paid		$ 41	$ 43	$ 9
Forecast [Member]
Income Taxes [Abstract]
Payment of tax receivable agreement	$ 35

Income Taxes, Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2017	Oct. 01, 2016
Gross Unrecognized Tax Benefits [Roll Forward]
Beginning unrecognized tax benefits	$ 62	$ 13
Gross increases - tax positions in prior periods	1	4
Gross increases - current period tax positions	4	1
Gross increases - from acquisitions	0	48
Gross decreases - tax positions in prior periods	(1)	0
Settlements	(3)	(1)
Lapse of statue of limitations	(4)	(3)
Ending unrecognized tax benefits	59	$ 62
Unrecognized tax benefits that would affect effective tax rate if recognized	55
Interest and penalties accrued for uncertain tax positions	$ 20

Retirement Plans, Change in Projected Benefit Obligations and Fair Value of Plan Assets (Details) - USD ($)
$ in Millions

12 Months Ended

Sep. 30, 2017

Oct. 01, 2016

Sep. 26, 2015

Defined Contribution 401 (k) Retirement Plan [Abstract]

Defined contribution plan expense

$ 18

$ 10

$ 7

Change in Projected Benefit Obligations (PBO) [Roll Forward]

Service cost

Interest cost

Change in Fair Value of Plan Assets [Roll Forward]

Plan assets at beginning of period

418

Plan assets at end of period

291

418

(10)

Net unrealized losses in accumulated other comprehensive loss

Amount expected to be amortized from accumulated other comprehensive loss in fiscal 2018

$ 2

Period of time to recognize remaining net unrealized losses

11 years

Defined Benefit Pension Plans [Member]

Change in Projected Benefit Obligations (PBO) [Roll Forward]

PBO at beginning of period

$ 492

193

Change in Fair Value of Plan Assets [Roll Forward]

256

Service cost

Interest cost

Actuarial loss (gain)

(15)

Currency impact

Plan conversion

^[1]

(139)

Benefit settlements

(3)

Benefits paid

(16)

(20)

PBO at end of period

330

492

193

Plan assets at beginning of period

418

142

Actual return on plan assets

253

Currency impact

Company contributions

Plan conversion

^[1]

(136)

Benefit settlements

(2)

Benefits paid

(18)

(20)

Plan assets at end of period

291

418

142

Net amount recognized

(39)

(74)

Retiree Health Plan [Member]

Change in Projected Benefit Obligations (PBO) [Roll Forward]

PBO at beginning of period

Change in Fair Value of Plan Assets [Roll Forward]

Service cost

Interest cost

Actuarial loss (gain)

^[1]

Plan assets at beginning of period