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Revenue Recognition (Tables)

3 Months Ended

Dec. 31, 2019

Sales And Revenue Recognition [Abstract]

Disaggregation of Revenue

The table below presents consolidated net sales disaggregated by segment and timing of revenue recognition (in millions):

		Three Months Ended December 31, 2019
		Access equipment				Defense				Fire & emergency				Commercial				Corporate and intersegment eliminations				Total
Point in time		$	695.3			$	0.5			$	252.0			$	119.4			$	(3.1	)		$	1,064.1
Over time			22.6				492.6				10.4				104.8				0.6				631.0
		$	717.9			$	493.1			$	262.4			$	224.2			$	(2.5	)		$	1,695.1

		Three Months Ended December 31, 2018
		Access equipment				Defense				Fire & emergency				Commercial				Corporate and intersegment eliminations				Total
Point in time		$	807.8			$	0.3			$	290.9			$	121.2			$	(4.9	)		$	1,215.3
Over time			18.7				463.8				4.6				101.0				—				588.1
		$	826.5			$	464.1			$	295.5			$	222.2			$	(4.9	)		$	1,803.4

Schedule of Changes in Warranty Liability and Unearned Extended Warranty Premiums

Changes in the Company’s service-type warranties were as follows (in millions):

		Three Months Ended December 31,
		2019				2018
Balance at beginning of period		$	68.2			$	30.7
Adoption of ASC 606			—				35.7
Deferred revenue for new service warranties			5.9				10.5
Amortization of deferred revenue			(7.2	)			(10.8	)
Foreign currency translation			0.3				—
Balance at end of period		$	67.2			$	66.1

Classification of service-type warranties in the Condensed Consolidated Balance Sheets consisted of the following (in millions):

Changes in the Company’s assurance-type warranty liability were as follows (in millions):

		Three Months Ended December 31,
		2019				2018
Balance at beginning of period		$	65.1			$	75.3
Adoption of ASC 606			—				(14.3	)
Warranty provisions			10.6				10.4
Settlements made			(11.0	)			(11.0	)
Changes in liability for pre-existing warranties, net			(0.5	)			(1.2	)
Foreign currency translation			0.1				(0.1	)
Balance at end of period		$	64.3			$	59.1

Schedule of Classification of Service-type Warranties in Consolidated Balance Sheets

Classification of service-type warranties in the Condensed Consolidated Balance Sheets consisted of the following (in millions):

		December 31,				September 30,
		2019				2019
Other current liabilities		$	27.3			$	27.8
Other long-term liabilities			39.9				40.4
		$	67.2			$	68.2

X

- Definition

Sales and revenue recognition.

+ References

No definition available.

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- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045

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- Definition

Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249

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