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Goodwill and Intangibles (Tables) | 12 Months Ended
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Sep. 30, 2012
Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets of Consumer Products Segment | A summary of the changes in the carrying amounts of goodwill and intangible assets of the consumer products segment is as follows:
|  |  |  |  | Intangible Assets |
|  | Goodwill |  |  | Indefinite Lived |  |  | Amortizable |  |  | Total |
Balance at September 30, 2010 |  | $ | 600,055 |  |  | $ | 857,478 |  |  | $ | 911,882 |  |  | $ | 1,769,360 |
Acquisitions (Note 22) |  |  | 10,284 |  |  |  | 2,780 |  |  |  | 4,193 |  |  |  | 6,973 |
Intangible asset impairment |  |  | — |  |  |  | (32,450 | ) |  |  | — |  |  |  | (32,450 | )
Amortization during period |  |  | — |  |  |  | — |  |  |  | (57,695 | ) |  |  | (57,695 | )
Effect of translation |  |  | (1 | ) |  |  | (1,013 | ) |  |  | (1,266 | ) |  |  | (2,279 | )
Balance at September 30, 2011 |  | $ | 610,338 |  |  | $ | 826,795 |  |  | $ | 857,114 |  |  | $ | 1,683,909 |
Acquisitions (Note 22) |  |  | 85,875 |  |  |  | 22,000 |  |  |  | 82,118 |  |  |  | 104,118 |
Amortization during period |  |  | — |  |  |  | — |  |  |  | (63,666 | ) |  |  | (63,666 | )
Reclassifications |  |  | — |  |  |  | (3,450 | ) |  |  | 3,450 |  |  |  | — |
Effect of translation |  |  | (1,968 | ) |  |  | (4,277 | ) |  |  | (5,155 | ) |  |  | (9,432 | )
Balance at September 30, 2012 |  | $ | 694,245 |  |  | $ | 841,068 |  |  | $ | 873,861 |  |  | $ | 1,714,929 |
Summary of Amortization Expense of Intangible Assets | Amortization expense related to intangible assets subject to amortization is as follows:
|  | Year Ended September 30, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Customer relationships |  | $ | 40,186 |  |  | $ | 38,320 |  |  | $ | 35,865 |
Trade names |  |  | 14,347 |  |  |  | 12,558 |  |  |  | 3,750 |
Technology assets |  |  | 9,133 |  |  |  | 6,817 |  |  |  | 6,305 |
|  | $ | 63,666 |  |  | $ | 57,695 |  |  | $ | 45,920 |
Estimated Amortization Expense for VOBA and DAC in Future Fiscal Periods | The weighted average amortization period for VOBA and DAC are approximately 5.5 and 6.3 years, respectively. Estimated amortization expense for VOBA and DAC in future fiscal years is as follows:
|  | Estimated Amortization Expense |
Fiscal Year |  | VOBA |  |  | DAC |
2013 |  | $ | 49,851 |  |  | $ | 18,293 |
2014 |  |  | 57,552 |  |  |  | 23,090 |
2015 |  |  | 51,503 |  |  |  | 23,376 |
2016 |  |  | 47,148 |  |  |  | 22,315 |
2017 |  |  | 39,965 |  |  |  | 21,042 |
Thereafter |  |  | 197,721 |  |  |  | 111,818 |
Consumer Products and Other [Member] |
Intangible Assets | Intangible assets subject to amortization include customer relationships, certain trade names and proprietary technology which are summarized as follows:
|  | September 30, 2012 |  |  | September 30, 2011 |  |  |
|  | Cost |  |  | Accumulated Amortization |  |  | Net |  |  | Cost |  |  | Accumulated Amortization |  |  | Net |  |  | Amortizable Life
Customer relationships |  | $ | 796,235 |  |  | $ | 113,012 |  |  | $ | 683,223 |  |  | $ | 738,937 |  |  | $ | 73,373 |  |  | $ | 665,564 |  |  | 15-20 years
Trade names |  |  | 150,829 |  |  |  | 28,347 |  |  |  | 122,482 |  |  |  | 149,700 |  |  |  | 16,320 |  |  |  | 133,380 |  |  | 1-12 years
Technology assets |  |  | 90,924 |  |  |  | 22,768 |  |  |  | 68,156 |  |  |  | 71,805 |  |  |  | 13,635 |  |  |  | 58,170 |  |  | 4-17 years
|  | $ | 1,037,988 |  |  | $ | 164,127 |  |  | $ | 873,861 |  |  | $ | 960,442 |  |  | $ | 103,328 |  |  | $ | 857,114 |  |  |
Insurance and Financial Services [Member] |
Intangible Assets | Information regarding VOBA and DAC (including DSI) is as follows:
|  | VOBA |  |  | DAC |  |  | Total |
Balance at September 30, 2010 |  | $ | — |  |  | $ | — |  |  | $ | — |
Acquisition of FGL on April 6, 2011 |  |  | 577,163 |  |  |  | — |  |  |  | 577,163 |
Deferrals |  |  | — |  |  |  | 41,152 |  |  |  | 41,152 |
Less: Components of amortization — |  |  |  |  |  |  |  |  |  |  |  |
Periodic amortization |  |  | 294 |  |  |  | (996 | ) |  |  | (702 | )
Interest |  |  | 14,040 |  |  |  | — |  |  |  | 14,040 |
Unlocking |  |  | (2,320 | ) |  |  | 97 |  |  |  | (2,223 | )
Add: Adjustment for unrealized investment (gains), net |  |  | (170,117 | ) |  |  | (2,146 | ) |  |  | (172,263 | )
Balance at September 30, 2011 |  | $ | 419,060 |  |  | $ | 38,107 |  |  | $ | 457,167 |
Deferrals |  |  | — |  |  |  | 194,900 |  |  |  | 194,900 |
Less: Components of amortization — |  |  |  |  |  |  |  |  |  |  |  |
Periodic amortization |  |  | (171,833 | ) |  |  | (20,239 | ) |  |  | (192,072 | )
Interest |  |  | 28,883 |  |  |  | 1,942 |  |  |  | 30,825 |
Unlocking |  |  | (2,487 | ) |  |  | 3,078 |  |  |  | 591 |
Add: Adjustment for unrealized investment (gains), net |  |  | (169,303 | ) |  |  | (48,565 | ) |  |  | (217,868 | )
Balance at September 30, 2012 |  | $ | 104,320 |  |  | $ | 169,223 |  |  | $ | 273,543 |

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