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Receivables, net Receivables, net (Tables)

12 Months Ended

Sep. 30, 2015

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

The distribution of CMLs, gross of valuation allowances, by property type and geographic region is reflected in the following tables:

	September 30, 2015							September 30, 2014
	Gross Carrying Value				% of Total			Gross Carrying Value				% of Total
Property Type:
Retail	$	162.7			33.2	%		$	5.8			4.3	%
Office	137.5				28.1	%		44.6				32.7	%
Industrial - Warehouse	75.5				15.4	%		48.0				35.2	%
Multifamily	64.3				13.1	%		37.8				27.8	%
Industrial - General	36.9				7.5	%		—				—	%
Hotel	12.4				2.5	%		—				—	%
Funeral Home	0.7				0.2	%		—				—	%
Total commercial mortgage loans, gross of valuation allowance	490.0				100.0	%		136.2				100.0	%
Valuation allowance	(0.8		)					—
Total commercial mortgage loans	$	489.2						$	136.2
U.S. Region:
East North Central	$	120.5			24.6	%		$	27.8			20.4	%
Pacific	113.1				23.1	%		61.5				45.1	%
Middle Atlantic	87.2				17.8	%		10.9				8.0	%
South Atlantic	68.3				13.9	%		—				—	%
Mountain	41.6				8.5	%		—				—	%
West South Central	24.7				5.0	%		30.2				22.2	%
West North Central	13.9				2.8	%		5.8				4.3	%
East South Central	11.8				2.4	%		—				—	%
New England	8.9				1.9	%		—				—	%
Total commercial mortgage loans, gross of valuation allowance	490.0				100.0	%		136.2				100.0	%
Valuation allowance	(0.8		)					—
Total commercial mortgage loans	$	489.2						$	136.2

The following table presents the recorded investment in CMLs by LTV and DSC ratio categories and estimated fair value by the indicated loan-to-value ratios at September 30, 2015 and 2014:

	Debt-Service Coverage Ratios												Total Amount				% of Total			Estimated Fair Value				% of Total
	>1.25				1.00 - 1.25				N/A (a)
September 30, 2015
LTV Ratios:
Less than 50%	$	114.3			$	—			$	11.0			$	125.3			25.6	%		$	125.3			25.6	%
50% to 60%	161.0				19.3				—				180.3				36.8	%		179.4				36.6	%
60% to 75%	184.4				—				—				184.4				37.6	%		184.9				37.8	%
Total mortgage loans on real estate	$	459.7			$	19.3			$	11.0			$	490.0			100.0	%		$	489.6			100.0	%
September 30, 2014
LTV Ratios:
Less than 50%	$	44.6			$	—			$	0.8			$	45.4			33.3	%		$	45.4			33.3	%
50% to 60%	19.9				—				—				19.9				14.6	%		19.9				14.6	%
60% to 75%	70.9				—				—				70.9				52.1	%		70.9				52.1	%
Total mortgage loans on real estate	$	135.4			$	—			$	0.8			$	136.2			100.0	%		$	136.2			100.0	%

“Receivables, net” in the accompanying Consolidated Balance Sheets consist of the following:

	September 30,
	2015				2014
Trade accounts receivable	$	542.8			$	508.6
Less: Allowance for doubtful trade accounts receivable	44.0				48.6
Total trade accounts receivable, net	498.8				460.0
Contingent purchase price reduction receivable (Note 22)	—				41.5
Other receivables	134.1				83.6
Total receivables, net	$	632.9			$	585.1

Schedule of Credit Losses for Financing Receivables, Current

The following is an analysis of the allowance for doubtful trade accounts receivable:

Period		Balance at Beginning of  Period				Charged to Costs and Expenses				Deductions				Other Adjustments				Balance at End of Period
Fiscal 2015		$	48.6			$	6.0			$	(6.3	)		$	(4.3	)		$	44.0
Fiscal 2014		37.4				7.4				(2.4		)		6.2				48.6
Fiscal 2013		21.9				15.5				—				—				37.4

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.3,4)



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- Definition

Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 310



-SubTopic 10



-Section 50



-Paragraph 11B



-Subparagraph (c)



-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524

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