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Other Required Disclosures (Tables) | 6 Months Ended
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Mar. 31, 2013
Other Required Disclosures [Abstract] |
Schedule of Variable Interest Entities | The table below summarizes select information related to the CLO vehicle in which Salus held a variable interest at March 31, 2013.
|  | March 31, 2013
Maximum loss exposure |  | $ | 201.3 |
Asset-backed loans receivable |  | $ | 201.3 |
Cash and other assets |  | 28.4 |
Total assets of consolidated VIE |  | 229.7 |
Long-term debt |  | 225.0 |
Other liabilities |  | 3.2 |
Total liabilities of consolidated VIE |  | $ | 228.2 |
Schedule of Equity Method Investments | The following tables present summarized consolidated financial information of HGI's proportionately consolidated equity investment in the EXCO/HGI Partnership, for the period subsequent to HGI's acquisition of the equity interest on February 14, 2013.
|  | March 31, 2013
Assets |  |
Total current assets |  | $ | 46.6 |
Oil and natural gas properties, net |  | 831.8 |
Other assets |  | 34.6 |
Total assets |  | $ | 913.0 |
Liabilities and members' equity |  |
Total current liabilities |  | $ | 51.7 |
Total long-term liabilities |  | 406.0 |
Total members' equity |  | 455.3 |
Total liabilities and members' equity |  | $ | 913.0 |
|  | Three and six months ended
|  | March 31, 2013
Revenues |  | $ | 22.4 |
Costs and Expenses |  |
Oil and natural gas direct operating costs |  | 11.8 |
Selling, acquisition, operating and general expenses |  | 9.6 |
Total costs and expenses |  | 21.4 |
Operating income |  | 1.0 |
Other expense |  | (13.1 | )
Net loss |  | $ | (12.1 | )
Components of Receivables, Net | Receivables, net" in the accompanying Condensed Consolidated Balance Sheets consist of the following:
| March 31, 2013 |  | September 30, 2012
Trade accounts receivable |  |  |
Consumer products | $ | 508.5 |  |  | $ | 357.2 |
Oil and natural gas | 21.9 |  |  | — |
Total trade accounts receivable | 530.4 |  |  | 357.2 |
Contingent purchase price reduction receivable (Note 3) | 41.0 |  |  | 41.0 |
Other receivables | 50.5 |  |  | 38.1 |
Total receivables | 621.9 |  |  | 436.3 |
Less: Allowance for doubtful trade accounts receivable | 28.5 |  |  | 21.9 |
Total receivables, net | $ | 593.4 |  |  | $ | 414.4 |
Components of Inventories | Inventories of Spectrum Brands which are stated at the lower of cost or market, consist of the following:
| March 31, 2013 |  | September 30, 2012
Raw materials | $ | 112.1 |  |  | $ | 58.5 |
Work-in-process | 51.6 |  |  | 23.4 |
Finished goods | 541.7 |  |  | 370.7 |
Total inventories | $ | 705.4 |  |  | $ | 452.6 |
Components of Properties | Properties, including oil and natural gas properties, net, consist of the following:
| March 31, 2013 |  | September 30, 2012
Oil and natural gas properties (full accounting method) |  |  |
Unproved oil and natural gas properties and development costs not being amortized | $ | 52.9 |  |  | $ | — |
Proved developed and undeveloped oil and natural gas properties | 572.5 |  |  | — |
Less: Accumulated depletion | 5.7 |  |  | — |
Total oil and natural gas properties, net | 619.7 |  |  | — |
Other properties |  |  |
Land, buildings and improvements | 121.2 |  |  | 93.6 |
Gas gathering assets | 21.5 |  |  | — |
Machinery, equipment and other | 413.9 |  |  | 325.7 |
Construction in progress | 34.0 |  |  | 18.4 |
Total other properties, at cost | 590.6 |  |  | 437.7 |
Less: Accumulated depreciation | 244.7 |  |  | 216.1 |
Total other properties, net | 345.9 |  |  | 221.6 |
Total properties, including oil and natural gas properties, net | $ | 965.6 |  |  | $ | 221.6 |
Schedule of Other Assets | Other assets" in the accompanying Condensed Consolidated Balance Sheets consist of the following:
| March 31, 2013 |  | September 30, 2012
Prepaid expenses and other current assets | $ | 168.5 |  |  | $ | 53.1 |
Debt issuance costs | 94.2 |  |  | 50.9 |
Deferred charges and other assets | 112.0 |  |  | 68.6 |
Total other assets | $ | 374.7 |  |  | $ | 172.6 |
Components of Accounts Payable and Other Current Liabilities | "Accounts payable and other current liabilities" in the accompanying Condensed Consolidated Balance Sheets consist of the following:
| March 31, 2013 |  | September 30, 2012
Accounts payable | $ | 401.7 |  |  | $ | 325.9 |
Wages and benefits | 86.3 |  |  | 110.9 |
Income taxes payable | 31.4 |  |  | 96.6 |
Accrued interest | 76.8 |  |  | 50.4 |
Accrued expenses | 22.7 |  |  | 25.1 |
Oil and natural gas revenues and royalties payable | 19.1 |  |  | — |
Accrued dividends on Preferred Stock | 8.4 |  |  | 8.3 |
Restructuring and related charges | 7.7 |  |  | 6.6 |
Other | 141.4 |  |  | 130.4 |
Total accounts payable and other current liabilities | $ | 795.5 |  |  | $ | 754.2 |
Schedule of Other Liabilities | "Other liabilities" in the accompanying Condensed Consolidated Balance Sheets consist of the following:
| March 31, 2013 |  | September 30, 2012
Amounts payable for investment purchases | $ | 95.7 |  |  | $ | 206.7 |
Retained asset account | 208.2 |  |  | 203.7 |
Amounts payable to reinsurers | 30.1 |  |  | 32.0 |
Remittances and items not allocated | 36.4 |  |  | 29.5 |
Oil and natural gas asset-retirement obligations | 24.3 |  |  | — |
Other | 94.2 |  |  | 128.7 |
Total other liabilities | $ | 488.9 |  |  | $ | 600.6 |
Reconciliation of Asset Retirement Obligations | Asset retirement obligations The following is a reconciliation of the EXCO/HGI Partnership's asset retirement obligations for the period from inception to March 31, 2013:
|  | March 31, 2013
Asset retirement obligations at inception |  | $ | 18.5 |
Activity during the period: |  |
Adjustment to liability due to acquisitions |  | 5.5 |
Accretion of discount |  | 0.3 |
Asset retirement obligations at end of period |  | 24.3 |
Less: Current portion |  | 1.2 |
Long-term portion |  | $ | 23.1 |
Summarization of Restructuring and Related Charges | The following table summarizes restructuring and related charges incurred by the Global Cost Reduction Initiatives, as well as other initiatives which were not significant, for the three months ended March 31, 2013 and April 1, 2012 and where those charges are classified in the accompanying Condensed Consolidated Statements of Operations:
|  | Three months ended |  | Six months ended |  |  |  |  |  |  |  |
|  | March 31, 2013 |  | April 1, 2012 |  | March 31, 2013 |  | April 1, 2012 |  | Charges Since Inception |  | Expected Future Charges |  | Total Projected Costs |  | Expected Completion Date
Initiatives: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Global Cost Reduction |  | $ | 5.2 |  |  | $ | 4.2 |  |  | $ | 11.7 |  |  | $ | 11.3 |  |  | $ | 94.7 |  |  | $ | 6.2 |  |  | $ | 100.9 |  |  | January 31, 2015
Other |  | 2.7 |  |  | 0.1 |  |  | 2.8 |  |  | 0.7 |  |  |  |  |  |  |  |  |
|  | $ | 7.9 |  |  | $ | 4.3 |  |  | $ | 14.5 |  |  | $ | 12.0 |  |  |  |  |  |  |  |  |
Classification: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consumer products cost of goods sold |  | $ | 2.6 |  |  | $ | 1.7 |  |  | $ | 3.7 |  |  | $ | 6.3 |  |  |  |  |  |  |  |  |
Selling, acquisition, operating and general expenses |  | 5.3 |  |  | 2.6 |  |  | 10.8 |  |  | 5.7 |  |  |  |  |  |  |  |  |
|  | $ | 7.9 |  |  | $ | 4.3 |  |  | $ | 14.5 |  |  | $ | 12.0 |  |  |  |  |  |  |  |  |
Summarization of Remaining Accrual Balance Associated with Initiatives and Activity | The following table summarizes the remaining accrual balance associated with the initiatives and the activity during the six months ended March 31, 2013:
| Accrual Balance at September 30, 2012 |  | Provisions |  | Cash Expenditures |  | Accrual Balance at March 31, 2013 |  | Expensed as Incurred (a)
Global Cost Reduction Initiatives: |  |  |  |  |  |  |  |  |
Termination benefits | $ | 3.3 |  |  | $ | 4.5 |  |  | $ | (2.7 | ) |  | $ | 5.1 |  |  | $ | 0.7 |
Other costs | 1.1 |  |  | 0.3 |  |  | (0.6 | ) |  | 0.8 |  |  | 6.2 |
| 4.4 |  |  | 4.8 |  |  | (3.3 | ) |  | 5.9 |  |  | 6.9 |
Other initiatives | 2.2 |  |  | — |  |  | (0.4 | ) |  | 1.8 |  |  | 0.2 |
| $ | 6.6 |  |  | $ | 4.8 |  |  | $ | (3.7 | ) |  | $ | 7.7 |  |  | $ | 7.1 |
___________________
(a) | Consists of amounts not impacting the accrual for restructuring and related charges.

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