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Goodwill and Intangibles, including DAC and VOBA (Tables) | 6 Months Ended
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Mar. 31, 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 FGL’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, 2012 | $ | 694.2 |  |  | $ | 841.1 |  |  | $ | 873.9 |  |  | $ | 104.3 |  |  | $ | 169.2 |  |  | $ | 1,988.5 |
Acquisitions (Note 3) | 748.0 |  |  | 330.0 |  |  | 172.8 |  |  | — |  |  | — |  |  | 502.8 |
Deferrals | — |  |  | — |  |  | — |  |  | — |  |  | 71.5 |  |  | 71.5 |
Less: Components of amortization - |  |  |  |  |  |  |  |  |  |  |
Periodic amortization | — |  |  | — |  |  | (37.2 | ) |  | (108.2 | ) |  | (32.2 | ) |  | (177.6 | )
Interest | — |  |  | — |  |  | — |  |  | 10.6 |  |  | 5.3 |  |  | 15.9 |
Unlocking | — |  |  | — |  |  | — |  |  | 21.9 |  |  | 4.2 |  |  | 26.1 |
Reclassifications | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Adjustment for unrealized investment (gains), net | — |  |  | — |  |  | — |  |  | 61.8 |  |  | (11.6 | ) |  | 50.2 |
Effect of translation | (8.2 | ) |  | (6.5 | ) |  | (3.4 | ) |  | — |  |  | — |  |  | (9.9 | )
Balance at Balance at March 31, 2013 | $ | 1,434.0 |  |  | $ | 1,164.6 |  |  | $ | 1,006.1 |  |  | $ | 90.4 |  |  | $ | 206.4 |  |  | $ | 2,467.5 |
Summary of Definite Lived Intangible Assets | Definite lived intangible assets are summarized as follows:
| March 31, 2013 |  | September 30, 2012 |  |
| Cost |  | Accumulated Amortization |  | Net |  | Cost |  | Accumulated Amortization |  | Net |  | Amortizable Life
Customer relationships | $ | 864.6 |  |  | $ | 136.5 |  |  | $ | 728.1 |  |  | $ | 796.2 |  |  | $ | 113.0 |  |  | $ | 683.2 |  |  | 15 to 20 years
Trade names | 170.5 |  |  | 36.9 |  |  | 133.6 |  |  | 150.8 |  |  | 28.3 |  |  | 122.5 |  |  | 1 to 12 years
Technology assets | 174.7 |  |  | 30.3 |  |  | 144.4 |  |  | 91.0 |  |  | 22.8 |  |  | 68.2 |  |  | 4 to 17 years
| $ | 1,209.8 |  |  | $ | 203.7 |  |  | $ | 1,006.1 |  |  | $ | 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:
| Three months ended |  | Six months ended
| March 31, 2013 |  | April 1, 2012 |  | March 31, 2013 |  | April 1, 2012
Customer relationships | $ | 11.3 |  |  | $ | 10.3 |  |  | $ | 21.7 |  |  | $ | 19.9 |
Trade names | 4.3 |  |  | 3.1 |  |  | 7.9 |  |  | 6.2 |
Technology assets | 4.5 |  |  | 2.4 |  |  | 7.6 |  |  | 4.3 |
| $ | 20.1 |  |  | $ | 15.8 |  |  | $ | 37.2 |  |  | $ | 30.4 |
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
2013 |  | $ | 20.6 |  |  | $ | 6.5 |
2014 |  | 49.7 |  |  | 17.7 |
2015 |  | 45.6 |  |  | 18.6 |
2016 |  | 41.7 |  |  | 17.9 |
2017 |  | 35.1 |  |  | 16.9 |
Thereafter |  | 175.3 |  |  | 191.1 |

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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 + Details
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