Supplemental Balance Sheet Information

3 Months Ended

Mar. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Selected supplemental asset information is presented below.


	March 31,		September 30,
	2021		2020

	(in millions)
Inventories, net:
Purchased components and raw material	$	94.0	$	87.3
Work in process	34.3		32.4
Finished goods	51.1		42.8
Total inventories, net	$	179.4	$	162.5

Other current assets:
Prepaid expenses	$	10.5	$	10.9
Non-trade receivables	6.0		8.5
Maintenance and repair supplies and tooling	3.1		3.7
Income taxes	0.3		5.5
Other	2.8		0.4
Total other current assets	$	22.7	$	29.0

Property, plant and equipment, net:
Land	$	6.1	$	6.2
Buildings	81.9		80.4
Machinery and equipment	422.6		406.3
Construction in progress	68.4		57.4
Total property, plant and equipment	579.0		550.3
Accumulated depreciation	(310.5)		(296.5)
Total property, plant and equipment, net	$	268.5	$	253.8

Other noncurrent assets:
Operating lease right-of-use assets	$	24.7	$	25.6
Maintenance and repair supplies and tooling	18.7		17.5
Workers compensation reimbursement receivable	2.0		2.1
Pension assets	3.1		0.9
Note receivable	1.8		1.8
Deferred financing fees	1.5		1.3
Other	3.5		2.1
Total other noncurrent assets	$	55.3	$	51.3

Selected supplemental liability information is presented below.


	March 31,		September 30,
	2021		2020

	(in millions)
Other current liabilities:
Compensation and benefits	$	28.9	$	32.8
Customer rebates	6.6		9.6
Warranty accrual	4.8		7.2
Deferred revenues	4.1		5.6
Refund liability	5.7		4.3
Taxes other than income taxes	4.3		3.9
Operating lease liabilities	3.9		4.0
Workers compensation accrual	2.9		2.7
CARES Act payroll tax liabilities	3.1		—
Restructuring liabilities	2.2		2.8
Environmental liabilities	1.2		1.2
Interest payable	7.3		7.3
Income taxes payable	1.8		0.2
Other	7.7		5.0
Total other current liabilities	$	84.5	$	86.6

Other noncurrent liabilities:
Operating lease liabilities	$	22.5	$	23.3
Warranty accrual	7.8		7.2
Transition tax liability	4.7		5.2
Unrecognized income tax benefits	4.7		4.5
NMTC liability	3.9		—
Workers compensation accrual	3.7		3.8
Asset retirement obligation	3.6		3.5
CARES Act payroll tax liabilities	3.1		3.3
Deferred development grant	2.5		2.5
Other	2.8		3.0
Total other noncurrent liabilities	$	59.3	$	56.3

Goodwill

Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis each September 1st and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value.

The following table summarizes information concerning our goodwill balance for the six months ended March 31, 2021, in millions.


Balance at September 30, 2020	$	99.8
Effects of changes in foreign currency exchange rates	0.9
Balance at March 31, 2021	$	100.7