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Segments | 3 Months Ended
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Dec. 31, 2018
Segment Reporting [Abstract] |
Segments | Segments Operations for Energizer are managed via two major geographic reportable segments: Americas and International. Prior to January 1, 2018, the International segment was reported as two separate geographic reportable segments: Europe, Middle East and Africa (EMEA) and Asia Pacific. The Company changed its reporting structure to reflect how the Company is managing the operations as well as what the chief operating decision maker is reviewing to make organizational decisions about resource allocation. The prior period segment information has been recast to reflect the current reportable segment structure of the Company. Segment performance is evaluated based on segment operating profit, exclusive of general corporate expenses, share-based compensation costs, acquisition and integration activities, amortization costs, research & development costs and other items determined to be corporate in nature. Financial items, such as interest income and expense, are managed on a global basis at the corporate level. The exclusion of substantially all acquisition and integration costs from segment results reflects management’s view on how it evaluates segment performance. Energizer’s operating model includes a combination of standalone and shared business functions between the geographic segments, varying by country and region of the world. Shared functions include, but are not limited to, IT, procurement and finance. Energizer applies a fully allocated cost basis, in which shared business functions are allocated between segments. Such allocations are estimates, and do not represent the costs of such services if performed on a standalone basis. Segment sales and profitability for the quarters ended December 31, 2018 and 2017, respectively, are presented below:
| For the Quarter Ended December 31,
| 2018 |  | 2017
Net Sales |  |  |
Americas | $ | 373.5 |  |  | $ | 373.1 |
International | 198.4 |  |  | 200.2 |
Total net sales | $ | 571.9 |  |  | $ | 573.3 |
Segment Profit |  |  |
Americas | $ | 116.1 |  |  | $ | 123.1 |
International | 54.6 |  |  | 49.2 |
Total segment profit | 170.7 |  |  | 172.3 |
General corporate and other expenses (1) | (18.7 | ) |  | (21.6 | )
Global marketing expense (2) | (3.1 | ) |  | (3.2 | )
Research and development expense | (5.5 | ) |  | (5.3 | )
Amortization of intangible assets | (3.2 | ) |  | (2.8 | )
Acquisition and integration costs (3) | (36.5 | ) |  | (5.7 | )
Interest expense (4) | (15.8 | ) |  | (13.4 | )
Other items, net (5) | 2.1 |  |  | (1.3 | )
Total earnings before income taxes | $ | 90.0 |  |  | $ | 119.0 |
(1) Included in SG&A in the unaudited Consolidated Condensed Statement of Earnings and Comprehensive Income. (2) The quarter ended December 31, 2018 and 2017, includes $1.2 and $0.5 recorded in SG&A, respectively, and $1.9 and $2.7 recorded in Advertising and sales promotion expense, respectively, in the unaudited Consolidated Condensed Statement of Earnings and Comprehensive Income. (3) The quarter ended December 31, 2018 included $18.9 recorded in SG&A, $32.4 recorded in Interest expense and a gain of $14.8 recorded in Other items, net on the Consolidated Condensed Statement of Earnings and Comprehensive Income. The quarter ended December 31, 2017 included $5.7 recorded in SG&A on the Consolidated Condensed Statement of Earnings and Comprehensive Income. (4) The amount for the quarter ended December 31, 2018 on the Consolidated Condensed Statement of Earnings and Comprehensive Income included $32.4 of expense which has been reclassified to Acquisition and integration costs from Interest expense for purposes of the reconciliation above. (5) The amounts for the quarter ended December 31, 2018 on the Consolidated Condensed Statement of Earnings and Comprehensive Income included $14.8 of acquisition and integration related gains which have been reclassified for purposes of the reconciliation above.
Corporate assets shown in the following table include all restricted cash related to the Battery Acquisition, financial instruments and deferred tax assets that are managed outside of operating segments. Total assets by segment are presented below:
| December 31, 2018 |  | September 30, 2018
Americas | $ | 507.7 |  |  | $ | 504.2 |
International | 891.2 |  |  | 851.5 |
Total segment assets | $ | 1,398.9 |  |  | $ | 1,355.7 |
Corporate | 2,544.0 |  |  | 1,346.3 |
Goodwill and other intangible assets | 473.2 |  |  | 476.8 |
Total assets | $ | 4,416.1 |  |  | $ | 3,178.8 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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