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Restructuring and Other Charges (Tables) | 12 Months Ended
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Sep. 30, 2021
Restructuring And Related Activities [Abstract] |
Restructuring and Related Costs | Pre-tax restructuring charges were as follows (in millions):
|  | Fiscal Year Ended September 30, |
|  | 2021 |  |  | 2020 |
|  | Cost of Sales |  |  | Selling, General and Administrative Expenses |  |  | Total |  |  | Cost of Sales |  |  | Selling, General and Administrative Expenses |  |  | Total |
Access Equipment |  | $ | 4.6 |  |  | $ | (1.5 | ) |  | $ | 3.1 |  |  | $ | 2.9 |  |  | $ | 7.5 |  |  | $ | 10.4 |
Commercial |  |  | 0.1 |  |  |  | — |  |  |  | 0.1 |  |  |  | 0.7 |  |  |  | 0.8 |  |  |  | 1.5 |
Fire & Emergency |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.3 |  |  |  | 1.1 |  |  |  | 1.4 |
Corporate |  |  | — |  |  |  | (0.4 | ) |  |  | (0.4 | ) |  |  | — |  |  |  | 1.1 |  |  |  | 1.1 |
Total |  | $ | 4.7 |  |  | $ | (1.9 | ) |  | $ | 2.8 |  |  | $ | 3.9 |  |  | $ | 10.5 |  |  | $ | 14.4 |
Schedule of Restructuring Reserve by Type of Cost | Changes in the Company’s restructuring reserves, included within “Other current liabilities” in the Consolidated Balance Sheets, were as follows (in millions):
|  | Employee Severance and Termination Benefits |  |  | Property, Plant and Equipment Impairment |  |  | Other Costs |  |  | Total |
Balance at September 30, 2019 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring provision |  |  | 13.3 |  |  |  | 0.8 |  |  |  | 0.3 |  |  |  | 14.4 |
Utilized - cash |  |  | (3.5 | ) |  |  | — |  |  |  | — |  |  |  | (3.5 | )
Utilized - noncash |  |  | — |  |  |  | (0.8 | ) |  |  | — |  |  |  | (0.8 | )
Foreign currency translation |  |  | (0.1 | ) |  |  | — |  |  |  | — |  |  |  | (0.1 | )
Balance at September 30, 2020 |  |  | 9.7 |  |  |  | — |  |  |  | 0.3 |  |  |  | 10.0 |
Restructuring provision |  |  | — |  |  |  | 2.3 |  |  |  | 0.5 |  |  |  | 2.8 |
Utilized - cash |  |  | (9.3 | ) |  |  | — |  |  |  | (2.3 | ) |  |  | (11.6 | )
Utilized - noncash |  |  | — |  |  |  | (2.3 | ) |  |  | 1.6 |  |  |  | (0.7 | )
Balance at September 30, 2021 |  | $ | 0.4 |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.5 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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