The components of certain income statement accounts are as follows:



	For the Quarters Ended December 31,
	2018			2017
Other items, net
Interest income	$	(0.2	)	$	(0.5	)
Interest income on restricted cash	(5.8		)	—
Foreign currency exchange (gain)/loss	(1.1		)	4.1
Pension benefit other than service costs	(0.7		)	(1.6		)
Acquisition foreign currency gains	(9.0		)	—
Other	(0.1		)	(0.7		)
Total Other items, net	$	(16.9	)	$	1.3

The components of certain balance sheet accounts are as follows:



	December 31, 2018			September 30, 2018
Inventories
Raw materials and supplies	$	47.7		$	40.0
Work in process	80.6			86.5
Finished products	161.9			196.6
Total inventories	$	290.2		$	323.1
Other Current Assets
Miscellaneous receivables	$	11.3		$	9.9
Prepaid expenses	45.0			52.2
Value added tax collectible from customers	27.5			20.8
Other	11.5			12.6
Total other current assets	$	95.3		$	95.5
Property, Plant and Equipment
Land	$	4.6		$	4.5
Buildings	111.1			110.8
Machinery and equipment	686.4			696.2
Construction in progress	12.1			12.1
Total gross property	814.2			823.6
Accumulated depreciation	(651.6		)	(656.9		)
Total property, plant and equipment, net	$	162.6		$	166.7
Other Current Liabilities
Accrued advertising, sales promotion and allowances	$	16.5		$	16.5
Accrued trade allowances	58.2			39.4
Accrued salaries, vacations and incentive compensation	23.0			48.8
Income taxes payable	23.7			23.4
Other	139.9			142.9
Total other current liabilities	$	261.3		$	271.0
Other Liabilities
Pensions and other retirement benefits	$	67.7		$	70.2
Deferred compensation	28.5			29.0
Mandatory transition tax	33.1			33.1
Other non-current liabilities	62.8			64.0
Total other liabilities	$	192.1		$	196.3