Goodwill and Intangibles, including DAC and VOBA, net (Tables)

12 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances

A summary of the changes in the carrying amounts of goodwill and intangible assets, including FGH’s deferred acquisition costs (“DAC”) and value of business acquired (“VOBA”) balances, are as follows:



				Intangible Assets
	Goodwill			Indefinite Lived			Definite Lived			VOBA			DAC			Total
Balance at Balance at September 30, 2011	$	610.3		$	826.8		$	857.1		$	419.1		$	38.1		$	2,141.1
Acquisitions (Note 4)	85.9			22.0			82.1			—			—			104.1
Deferrals	—			—			—			—			194.9			194.9
Less: Components of amortization -
Periodic amortization	—			—			(63.7		)	(171.9		)	(20.2		)	(255.8		)
Interest	—			—			—			28.9			1.9			30.8
Unlocking	—			—			—			(2.5		)	3.1			0.6
Reclassifications	—			(3.5		)	3.5			—			—			—
Adjustment for unrealized investment (gains), net	—			—			—			(169.3		)	(48.6		)	(217.9		)
Effect of translation	(2.0		)	(4.2		)	(5.1		)	—			—			(9.3		)
Balance at Balance at September 30, 2012	694.2			841.1			873.9			104.3			169.2			1,988.5
Acquisitions (Note 4)	786.6			331.0			188.3			—			—			519.3
Deferrals	—			—			—			—			147.4			147.4
Less: Components of amortization -
Periodic amortization	—			—			(77.8		)	(194.6		)	(62.1		)	(334.5		)
Interest	—			—			—			21.8			9.5			31.3
Unlocking	—			—			—			35.8			7.3			43.1
Reclassifications	—			—			—			—			—			—
Adjustment for unrealized investment losses, net	—			—			—			258.0			69.3			327.3
Effect of translation	(4.1		)	6.0			0.7			—			—			6.7
Balance at Balance at September 30, 2013	$	1,476.7		$	1,178.1		$	985.1		$	225.3		$	340.6		$	2,729.1

Summary of Definite Lived Intangible Assets

Definite lived intangible assets are summarized as follows:



	September 30, 2013							September 30, 2012
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	885.9	$	(160.8	)	$	725.1	$	796.2	$	(113.0	)	$	683.2	15 to 20 years
Trade names	171.6		(44.7		)	126.9		150.8		(28.3		)	122.5		1 to 12 years
Technology assets	172.1		(39.0		)	133.1		91.0		(22.8		)	68.2		4 to 17 years
	$	1,229.6	$	(244.5	)	$	985.1	$	1,038.0	$	(164.1	)	$	873.9

Summary of Amortization Expense of Definite Lived Intangible Assets

Amortization expense for definite lived intangible assets is as follows:



	Year ended
	September 30, 2013		September 30, 2012		September 30, 2011
Customer relationships	$	44.9	$	40.2	$	38.3
Trade names	16.6		14.4		12.6
Technology assets	16.3		9.1		6.8
	$	77.8	$	63.7	$	57.7

Estimated Amortization Expense for VOBA and DAC in Future Fiscal Periods

Estimated amortization expense for VOBA and DAC in future fiscal periods is as follows:



	Estimated Amortization Expense
Fiscal Year	VOBA		DAC
2014	$	47.1	$	29.8
2015	45.3		32.5
2016	39.6		31.7
2017	32.4		30.0
2018	26.4		28.1
2019 and thereafter	115.9		169.9