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Supplemental Financial Statement Information
9 Months Ended
Jun. 30, 2019
Financial Statement Related Disclosures [Abstract]  
Suplemental Financial Statement Information Supplemental Financial Statement Information

The components of certain income statement accounts are as follows:


For the Quarters Ended June 30,
 
For the Nine Months Ended June 30,


2019

2018
 
2019
 
2018
Other items, net




 
 
 
 
Interest income

$
(0.3
)

$
(0.4
)
 
$
(1.3
)
 
$
(1.2
)
Interest income on restricted cash




 
(5.8
)
 

Foreign currency exchange (gain)/loss

(0.3
)

0.7

 
2.4

 
7.7

Pension benefit other than service costs

(0.7
)

(1.7
)
 
(2.1
)
 
(5.1
)
Acquisition foreign currency loss/(gain)

0.9


(9.9
)
 
(8.1
)
 
(9.9
)
Settlement of acquired business hedging contracts




 
1.5

 

Transition services agreement income
 
(0.7
)
 

 
(0.8
)
 

Other

0.3



 
0.3

 
(0.6
)
Total Other items, net

$
(0.8
)

$
(11.3
)

$
(13.9
)

$
(9.1
)

The components of certain balance sheet accounts are as follows:
 
June 30,
2019
 
September 30, 2018
Inventories
 
 
 
Raw materials and supplies
$
85.6

 
$
40.0

Work in process
143.2

 
86.5

Finished products
295.5

 
196.6

Total inventories
$
524.3

 
$
323.1

Other Current Assets
 
 
 
Miscellaneous receivables
$
15.5

 
$
9.9

Due from Spectrum
18.9

 

Prepaid expenses
119.7

 
52.2

Value added tax collectible from customers
20.0

 
20.8

Other
21.9

 
12.6

Total other current assets
$
196.0

 
$
95.5

Property, Plant and Equipment
 
 
 
Land
$
9.8

 
$
4.5

Buildings
171.8

 
110.8

Machinery and equipment
767.2

 
696.2

Capital leases
50.5

 

Construction in progress
26.1

 
12.1

Total gross property
1,025.4

 
823.6

Accumulated depreciation
(664.4
)
 
(656.9
)
Total property, plant and equipment, net
$
361.0

 
$
166.7

Other Current Liabilities
 
 
 
Accrued advertising, sales promotion and allowances
$
19.7

 
$
16.5

Accrued trade allowances
49.3

 
39.4

Accrued salaries, vacations and incentive compensation
46.5

 
48.8

Accrued interest expense
58.3

 
27.1

Due to Spectrum
10.7

 

Income taxes payable
49.2

 
23.4

Other
125.5

 
115.8

Total other current liabilities
$
359.2

 
$
271.0

Other Liabilities
 
 
 
Pensions and other retirement benefits
$
66.5

 
$
70.2

Deferred compensation
27.4

 
29.0

Mandatory transition tax
16.7

 
33.1

Deferred tax liability
247.9

 
19.3

Other non-current liabilities
49.7

 
44.7

Total other liabilities
$
408.2

 
$
196.3