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Share-based Payments | 3 Months Ended
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Dec. 31, 2013
Share-based Payments |
Share-based Payments | 11. Share-based Payments The fair value of the Company’s employee stock option awards is estimated on the date of grant using the Black-Scholes option-pricing model. The expected term of awards granted represents the period of time the awards are expected to be outstanding. The risk-free interest rate is based on U.S. Treasury bond rates with maturities equal to the expected term of the option on the grant date. The Company uses historical data as a basis to estimate the probability of forfeitures. The Company did not grant any employee stock options during the three months ended December 31, 2013 and 2012. Stock option activity for the three months ended December 31 was as follows:
|  | 2013 |  | 2012 |
|  | Shares of stock under options |  | Weighted average exercise price |  | Shares of stock under options |  | Weighted average exercise price |
|  | (in millions) |  |  |  | (in millions) |  |  |
Outstanding at September 30 |  | 1.6 |  | $ | 24.73 |  | 2.5 |  | $ | 22.81 |
Options granted |  | — |  | — |  | — |  | — |
Options exercised |  | (0.1 | ) | 17.23 |  | (0.3 | ) | 12.71 |
Options forfeited or expired |  | (0.1 | ) | 26.74 |  | (0.1 | ) | 27.18 |
Outstanding at December 31 |  | 1.4 |  | 25.15 |  | 2.1 |  | 23.67 |
Vested and expected to vest in the future as of December 31 |  | 1.4 |  | $ | 25.15 |  | 2.1 |  | $ | 23.65 |
The Company grants stock units to employees under its Performance Earnings Program (PEP), whereby units are earned and issued dependent upon meeting established cumulative performance objectives over a two or three year period. Additionally, the Company issues restricted stock units to employees which are earned based on service conditions. Total compensation expense related to share-based payments was $10.7 million and $6.8 million during the three months ended December 31, 2013 and 2012, respectively. Unrecognized compensation expense related to total share-based payments outstanding was $95.8 million and $52.6 million as of December 31, 2013 and September 30, 2013, respectively, to be recognized on a straight-line basis over the awards’ respective vesting periods which are generally three years. Cash flows attributable to tax benefits resulting from tax deductions in excess of compensation cost recognized for those stock options (excess tax benefits) is classified as financing cash flows. Excess tax benefits of $0.4 million and $0.7 million for the three months ended December 31, 2013 and 2012, respectively, have been classified as financing cash inflows in the consolidated statements of cash flows.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 + Details
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