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Restructuring and Other Charges (Tables)

9 Months Ended

Jun. 30, 2021

Restructuring And Related Activities [Abstract]

Restructuring and Related Costs

Pre-tax restructuring charges were as follows (in millions):

		Three Months Ended June 30, 2021												Three Months Ended June 30, 2020
		Cost of Sales				Selling, General and Administrative Expenses				Total				Cost of Sales				Selling, General and Administrative Expenses				Total
Access Equipment		$	0.1			$	0.1			$	0.2			$	2.6			$	5.0			$	7.6
Commercial			—				—				—				0.7				0.8				1.5
Fire & Emergency			—				—				—				0.3				0.8				1.1
Total		$	0.1			$	0.1			$	0.2			$	3.6			$	6.6			$	10.2

		Nine Months Ended June 30, 2021												Nine Months Ended June 30, 2020
		Cost of Sales				Selling, General and Administrative Expenses				Total				Cost of Sales				Selling, General and Administrative Expenses				Total
Access Equipment		$	4.6			$	(1.2	)		$	3.4			$	2.6			$	5.0			$	7.6
Commercial			0.1				—				0.1				0.7				0.8				1.5
Fire & Emergency			—				—				—				0.3				0.8				1.1
Corporate			—				(0.4	)			(0.4	)			—				—				—
Total		$	4.7			$	(1.6	)		$	3.1			$	3.6			$	6.6			$	10.2

Schedule of Restructuring Reserve by Type of Cost

Changes in the Company’s restructuring reserves, included within “Other current liabilities” in the Condensed 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, 2020		$	9.7			$	—			$	0.3			$	10.0
Restructuring provision			0.3				2.3				0.5				3.1
Utilized - cash			(8.4	)			—				(2.3	)			(10.7	)
Utilized - noncash			—				(2.3	)			1.6				(0.7	)
Balance at June 30, 2021		$	1.6			$	—			$	0.1			$	1.7

		Employee Severance and Termination Benefits				Property, Plant and Equipment Impairment				Other Costs				Total
Balance at September 30, 2019		$	—			$	—			$	—			$	—
Restructuring provision			9.4				0.8				—				10.2
Utilized - cash			—				—				—				—
Utilized - noncash			—				(0.8	)			—				(0.8	)
Balance at June 30, 2020		$	9.4			$	—			$	—			$	9.4

X

- References

No definition available.

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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

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-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)
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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

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