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Properties, including oil and gas properties, net

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Properties, including Oil and Natural Gas Properties, net

Properties, including Oil and Natural Gas Properties, net

Properties, including oil and natural gas properties, net, consist of the following:

	September 30,
	2015				2014
Oil and natural gas properties (full cost accounting method)
Unproved oil and natural gas properties and development costs not being amortized	$	—			$	20.2
Proved developed and undeveloped oil and natural gas properties	304.3				493.9
Less: Accumulated depletion	38.1				68.4
Total oil and natural gas properties, net	266.2				445.7
Other properties
Land, buildings and improvements	193.5				166.9
Gas gathering assets	20.9				21.1
Machinery, equipment and other	521.9				496.3
Capitalized leases	97.3				99.3
Construction in progress	51.8				32.3
Total other properties, at cost	885.4				815.9
Less: Accumulated depreciation	338.8				353.0
Total other properties, net	546.6				462.9
Total properties, including oil and natural gas properties, net	$	812.8			$	908.6

In Fiscal 2015, 2014 and the period from inception to September 30, 2013, Compass recognized impairments of $485.1, $81.0 and $54.3, respectively, to proved oil and natural gas properties. See Note 2, Significant Accounting Policies and Practices and Recent Accounting Pronouncements and Note 8, Fair Value of Financial Instruments for additional information.

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



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-Section S99



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-Name Accounting Standards Codification



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-Section 50



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-Name Accounting Standards Codification



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-Publisher FASB



-Name Accounting Standards Codification



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