Supplemental Balance Sheet Information

3 Months Ended

Jun. 30, 2021

Balance Sheet Related Disclosures [Abstract]

Supplemental Balance Sheet Information Selected supplemental asset information is presented below.


	June 30,		September 30,
	2021		2020

	(in millions)
Inventories, net:
Purchased components and raw material	$	102.2	$	87.3
Work in process	31.2		32.4
Finished goods	43.5		42.8
Total inventories, net	$	176.9	$	162.5

Other current assets:
Prepaid expenses	$	10.7	$	10.9
Non-trade receivables	7.1		8.5
Workers’ compensation reimbursement receivable	1.1		—
Maintenance and repair supplies and tooling	2.7		3.7
Income taxes	0.6		5.5
Other current assets	4.0		0.4
Total other current assets	$	26.2	$	29.0

Property, plant and equipment, net:
Land	$	6.1	$	6.2
Buildings	81.6		80.4
Machinery and equipment	428.4		406.3
Construction in progress	76.0		57.4
Total property, plant and equipment	592.1		550.3
Accumulated depreciation	(316.8)		(296.5)
Total property, plant and equipment, net	$	275.3	$	253.8

Other noncurrent assets:
Operating lease right-of-use assets	$	24.0	$	25.6
Maintenance and repair supplies and tooling	19.1		17.5
Workers’ compensation reimbursement receivable	3.2		—
Pension assets	4.2		0.9
Note receivable	1.8		1.8
Deferred financing fees	1.4		1.3
Other noncurrent assets	5.2		4.2
Total other noncurrent assets	$	58.9	$	51.3

Selected supplemental liability information is presented below.


	June 30,		September 30,
	2021		2020

	(in millions)
Other current liabilities:
Compensation and benefits	$	38.9	$	32.8
Customer rebates	16.0		9.6
Warranty accrual	3.1		7.2
Deferred revenues	7.4		5.6
Refund liability	5.5		4.3
Taxes other than income taxes	4.7		3.9
Operating lease liabilities	3.8		4.0
Workers’ compensation accrual	3.6		2.7
CARES Act payroll tax liabilities	3.6		—
Restructuring liabilities	2.6		2.8
Environmental liabilities	1.2		1.2
Interest payable	1.7		7.3
Income taxes payable	—		0.2
Other	9.2		5.0
Total other current liabilities	$	101.3	$	86.6

Other noncurrent liabilities:
Operating lease liabilities	$	21.8	$	23.3
Warranty accrual	8.0		7.2
Transition tax liability	4.7		5.2
Uncertain tax position liability	5.0		4.5
NMTC liability	3.9		—
Workers’ compensation accrual	8.5		3.8
Asset retirement obligation	3.6		3.5
CARES Act payroll tax liabilities	3.6		3.3
Deferred development grant	2.5		2.5
Other	3.2		3.0
Total other noncurrent liabilities	$	64.8	$	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 nine months ended June 30, 2021, in millions.


Balance at September 30, 2020	$	99.8
Acquisition of i2O Water Ltd	13.6
Effects of changes in foreign currency exchange rates	2.6
Balance at June 30, 2021	$	116.0