Goodwill and Intangibles (Tables)

12 Months Ended

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