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INCOME TAXES - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Sep. 30, 2023 | Sep. 30, 2022
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DEFERRED TAX ASSETS |  |
Intangible assets | $ 79.2 | $ 60.8
Lease liabilities | 70.0 | 70.7
Net operating loss carryovers | 67.3 | 21.7
Accrued liabilities | 48.7 | 80.8
Interest limitation carryforward | 35.9 | 0.0
Convertible debt investments | 33.4 | 25.3
Inventories | 26.1 | 43.2
Foreign tax credit carryovers | 16.3 | 15.0
Outside basis difference in equity investments | 10.4 | 0.0
Accounts receivable | 8.9 | 8.7
Other | 14.9 | 12.5
Gross deferred tax assets | 411.1 | 338.7
Valuation allowance | (87.7) | (40.7)
Total deferred tax assets | 323.4 | 298.0
DEFERRED TAX LIABILITIES |  |
Lease right-of-use assets | (62.1) | (68.6)
Deferred Tax Liabilities, Property, Plant and Equipment | (62.7) | (65.8)
Outside basis difference in equity investments | 0.0 | (14.8)
Deferred Tax Liabilities, Derivatives | (5.8) | (10.5)
Other | (4.1) | (3.3)
Total deferred tax liabilities | (134.7) | (163.0)
Net deferred tax asset | $ 188.7 | $ 135.0

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- Definition The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from accounts receivable and uncollectible accounts, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. + References No definition available. + Details
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