Indemnification liability, non-current

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Notes to Consolidated Financial Statements — (Continued)Becton, Dickinson and Company  
  
Unrecognized Tax BenefitsThe table below summarizes the gross amounts of unrecognized tax benefits without regard to reduction in tax liabilities or additions to deferred tax assets and liabilities if such unrecognized tax benefits were settled. The Company believes it is reasonably possible that the amount of unrecognized benefits will change due to one or more of the following events in the next twelve months: expiring statutes, audit activity, tax payments, other activity, or final decisions in matters that are the subject of controversy in various taxing jurisdictions in which we operate.

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|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| (Millions of dollars) | 2021 |  | 2020 |  | 2019 |
| Balance at October 1 | $ | 620  |  |  | $ | 577  |  |  | $ | 601  |  |
| Increase due to acquisitions | 2  |  |  | 1  |  |  | 3  |  |
| Increase due to current year tax positions | 23  |  |  | 35  |  |  | 11  |  |
| Increase due to prior year tax positions | 6  |  |  | 76  |  |  | 6  |  |
| Decreases due to prior year tax positions | (4) |  |  | (49) |  |  | (39) |  |
| Decrease due to settlements with tax authorities  | (183) |  |  | (4) |  |  | —  |  |
| Decrease due to lapse of statute of limitations | (100) |  |  | (16) |  |  | (5) |  |
| Balance at September 30 | $ | 364  |  |  | $ | 620  |  |  | $ | 577  |  |
|  |  |  |  |  |  |
| Unrecognized tax benefits that would affect the effective tax rate if recognized | $ | 447  |  |  | $ | 719  |  |  | $ | 624  |  |

Upon the Company's acquisition of CareFusion in 2015, the Company became a party to a tax matters agreement with Cardinal Health resulting from Cardinal Health's spin-off of CareFusion in fiscal year 2010. Under the tax matters agreement, the Company is obligated to indemnify Cardinal Health for certain tax exposures and transaction taxes prior to CareFusion’s spin-off from Cardinal Health. The indemnification payable is approximately $119 million at September 30, 2021 and is included in Deferred Income Taxes and Other Liabilities on the consolidated balance sheet.The following were included for the years ended September 30 as a component of Income tax provision (benefit) on the consolidated statements of income.

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|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| (Millions of dollars) | 2021 |  | 2020 |  | 2019 |
| Interest and penalties associated with unrecognized tax benefits | $ | 5  |  |  | $ | 1  |  |  | $ | 26  |  |

The Company conducts business and files tax returns in numerous countries and currently has tax audits in progress in a number of tax jurisdictions. The IRS has completed its audit for the BD legacy fiscal year 2014, BD combined company fiscal years 2015 and 2017 and CareFusion legacy fiscal years 2010 through short period 2015. With regard to Bard, all examinations have been completed through calendar year 2014, and calendar years 2015 through short period 2017 are currently under examination by the IRS. For the other major tax jurisdictions where the Company conducts business, tax years are generally open after 2012.98
