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IMPAIRMENT, RESTRUCTURING AND OTHER (Tables) | 12 Months Ended
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Sep. 30, 2023
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,
| 2023 |  | 2022 |  | 2021
Cost of sales—impairment, restructuring and other: |  |  |  |  |
Restructuring and other charges (recoveries), net | $ | 148.5 |  |  | $ | 143.6 |  |  | $ | (0.3) |
Right-of-use asset impairments | 25.8 |  |  | — |  |  | — |
Property, plant and equipment impairments | 11.4 |  |  | 16.6 |  |  | — |
COVID-19 related costs | — |  |  | — |  |  | 25.0 |
Operating expenses—impairment, restructuring and other: |  |  |  |  |
Goodwill and intangible asset impairments | 127.9 |  |  | 668.3 |  |  | — |
Convertible debt other-than-temporary impairments | 101.3 |  |  | — |  |  | — |
Restructuring and other charges, net | 51.2 |  |  | 40.9 |  |  | 0.1 |
Gains on sale of property, plant and equipment | — |  |  | (16.2) |  |  | — |
COVID-19 related costs | — |  |  | — |  |  | 4.2 |
Total impairment, restructuring and other charges | $ | 466.1 |  |  | $ | 853.2 |  |  | $ | 29.0 |
Schedule of Reserve | The following table summarizes the activity related to liabilities associated with restructuring activities for each of the periods presented:
| Year Ended September 30,
| 2023 |  | 2022 |  | 2021
Amounts accrued at beginning of year | $ | 31.5 |  |  | $ | 1.9 |  |  | $ | 3.9 |
Restructuring charges | 55.6 |  |  | 47.1 |  |  | 29.0 |
Payments | (46.6) |  |  | (17.5) |  |  | (31.0) |
Amounts accrued at end of year | $ | 40.5 |  |  | $ | 31.5 |  |  | $ | 1.9 |

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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + 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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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