Supplemental Balance Sheet

12 Months Ended

Sep. 30, 2022

Selected supplemental asset information is presented below.


	September 30,
	2022		2021
	(in millions)
Inventories, net:
Purchased components and raw materials	$	181.8	$	106.6
Work in process	56.8		33.5
Finished goods	40.1		44.6
Total inventories, net	$	278.7	$	184.7

Other current assets:
Prepaid expenses	$	14.6	$	12.8
Non-trade receivables	1.6		10.7
Income taxes	0.8		0.2
Maintenance and repair supplies and tooling	2.8		2.9
Workers’ compensation reimbursement receivable	2.6		0.8
Other current assets	4.4		1.9
Total other current assets	$	26.8	$	29.3

Property, plant and equipment, net:
Land	$	5.7	$	6.1
Buildings	87.6		84.6
Machinery and equipment	456.0		433.3
Construction in progress	104.7		83.7
Total property, plant and equipment	$	654.0	$	607.7
Accumulated depreciation	(352.4)		(324.3)
Total property, plant and equipment, net	$	301.6	$	283.4

Other noncurrent assets:
Operating lease right-of-use assets	$	26.0	$	27.1
Maintenance and repair supplies and tooling	20.4		19.3
Workers’ compensation reimbursement receivable	3.6		2.7
Note receivable	1.7		1.8
Pension assets	0.6		16.8
Deferred financing fees	1.0		1.3
Other noncurrent assets	3.4		4.3
Total noncurrent assets	$	56.7	$	73.3

Selected supplemental liability information is presented below.


	September 30,
	2022		2021
	(in millions)
Other current liabilities:
Compensation and benefits	$	40.2	$	44.6
Customer rebates	16.2		19.6
Interest payable	5.3		6.2
Warranty accrual	6.5		6.7
Deferred revenues	8.1		5.4
Refund liability	4.2		6.0
Operating lease liabilities	4.4		4.0
Taxes other than income taxes	4.4		4.4
Restructuring liabilities	3.3		3.1
Environmental liabilities	0.7		1.2
Income taxes payable	7.5		8.5
Workers’ compensation accrual	4.6		2.6
CARES Act payroll tax liabilities	4.4		3.6
Other current liabilities	7.6		11.2
Total current liabilities	$	117.4	$	127.1

Other noncurrent liabilities:
Operating lease liabilities	$	22.4	$	24.6
Warranty accrual	4.2		3.0
Transition tax liability	4.1		4.7
Uncertain tax position liability	4.7		4.8
Workers' compensation accrual	6.5		7.9
NMTC liability	3.9		3.9
Asset retirement obligation	3.6		3.6
CARES Act payroll tax liabilities	—		3.6
Deferred development grant	2.5		2.5
Other noncurrent liabilities	3.5		3.4
Total noncurrent liabilities	$	55.4	$	62.0