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IMPAIRMENT, RESTRUCTURING AND OTHER (Tables) | 12 Months Ended
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Sep. 30, 2021
Restructuring and Related Activities [Abstract] |
Schedule of Impairment, Restructuring, and Other Charges | The following table details impairment, restructuring and other charges (recoveries) for each of the periods presented:
| Year Ended September 30,
| 2021 |  | 2020 |  | 2019
Cost of sales—impairment, restructuring and other: |  |  |  |  |
COVID-19 related costs | $ | 25.0 |  |  | $ | 15.5 |  |  | $ | — |
Restructuring and other charges (recoveries), net | (0.3) |  |  | (0.1) |  |  | 5.1 |
Intangible asset and property, plant and equipment impairments | — |  |  | 0.6 |  |  | 0.8 |
Operating expenses: |  |  |  |  |
COVID-19 related costs | 4.2 |  |  | 3.9 |  |  | — |
Restructuring and other charges (recoveries), net | 0.1 |  |  | (3.1) |  |  | 7.4 |
Impairment, restructuring and other charges from continuing operations | 29.0 |  |  | 16.8 |  |  | 13.3 |
Restructuring and other charges (recoveries), net, from discontinued operations | — |  |  | (3.1) |  |  | (35.8) |
Total impairment, restructuring and other charges (recoveries) | $ | 29.0 |  |  | $ | 13.7 |  |  | $ | (22.5) |
Schedule of Reserve | The following table summarizes the activity related to liabilities associated with restructuring and other, excluding insurance reimbursement recoveries, for each of the periods presented:
| Year Ended September 30,
| 2021 |  | 2020 |  | 2019
Amounts accrued for restructuring and other at beginning of year | $ | 3.9 |  |  | $ | 11.6 |  |  | $ | 112.2 |
Restructuring and other charges from continuing operations | 29.0 |  |  | 20.0 |  |  | 13.4 |
Restructuring and other charges (recoveries) from discontinued operations | — |  |  | — |  |  | (22.4) |
Payments and other | (31.0) |  |  | (27.7) |  |  | (91.6) |
Amounts accrued for restructuring and other at end of year | $ | 1.9 |  |  | $ | 3.9 |  |  | $ | 11.6 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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