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Divestitures Disposal Groups, Including Discontinued Operations, Disclosure (Tables) | 12 Months Ended
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Sep. 30, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Disposal Groups, Including Discontinued Operations [Table Text Block] | , the Company determined that its ownership interest in FGL met the criteria established by ASC 360 to classify it as held for sale. The following table summarizes the major categories of assets and liabilities of FGL classified as held for sale in the accompanying Consolidated Balance Sheets at September 30, 2016 and 2015:
| September 30, 2016 |  | September 30, 2015
Assets |  |  |
Investments, including loans and receivables from affiliates | $ | 21,140.9 |  |  | $ | 19,206.7 |
Cash and cash equivalents | 863.9 |  |  | 501.8 |
Accrued investment income | 213.7 |  |  | 191.2 |
Reinsurance recoverable | 3,463.9 |  |  | 3,578.7 |
Deferred tax assets | — |  |  | 189.1 |
Properties, plant and equipment, net | 18.5 |  |  | 14.4 |
Deferred acquisition costs and value of business acquired, net | 1,065.5 |  |  | 1,048.6 |
Other assets | 335.1 |  |  | 246.0 |
Write-down of assets of business held for sale to fair value less cost to sell | (362.8 | ) |  | — |
Total assets of business held for sale | $ | 26,738.7 |  |  | $ | 24,976.5 |
Liabilities |  |  |
Insurance reserves | $ | 23,944.6 |  |  | $ | 22,560.1 |
Debt | 398.8 |  |  | 295.9 |
Accounts payable and other current liabilities | 57.0 |  |  | 43.7 |
Deferred tax liabilities | 9.9 |  |  | — |
Other liabilities | 689.9 |  |  | 518.8 |
Total liabilities of business held for sale | $ | 25,100.2 |  |  | $ | 23,418.5 |
The following table summarizes the components of “(Loss) income from discontinued operations, net of tax” in the accompanying Consolidated Statements of Operations at Fiscal 2016, 2015 and 2014:
|  | Fiscal
|  | 2016 |  | 2015 |  | 2014
(Loss) income from discontinued operations, net of tax attributable to FGL |  | $ | (265.1 | ) |  | $ | 147.1 |  |  | $ | 155.0 |
Income (loss) from discontinued operations, net of tax attributable to Compass |  | 40.8 |  |  | (368.6 | ) |  | (67.7 | )
(Loss) income from discontinued operations, net of tax |  | $ | (224.3 | ) |  | $ | (221.5 | ) |  | $ | 87.3 |
|  | Fiscal
|  | 2016 |  | 2015 |  | 2014
Revenues: |  |  |  |  |  |
Oil and natural gas revenues |  | $ | 40.2 |  |  | $ | 107.4 |  |  | $ | 147.0 |
Operating costs and expenses: |  |  |  |  |  |
Oil and natural gas direct operating costs |  | 38.2 |  |  | 85.9 |  |  | 69.6 |
Selling, acquisition, operating and general expenses |  | 22.8 |  |  | 62.0 |  |  | 50.0 |
Impairments and bad debt expense |  | 93.2 |  |  | 485.1 |  |  | 81.0 |
Total operating costs and expenses |  | 154.2 |  |  | 633.0 |  |  | 200.6 |
Operating loss |  | (114.0 | ) |  | (525.6 | ) |  | (53.6 | )
Interest expense |  | (5.9 | ) |  | (9.9 | ) |  | (7.7 | )
Gain upon gaining control of equity method investment |  | — |  |  | 141.2 |  |  | — |
Gain on sale of oil and gas properties |  | 105.6 |  |  | — |  |  | — |
Other income (loss), net |  | 1.5 |  |  | 25.7 |  |  | (6.4 | )
Gain on disposal |  | 53.6 |  |  | — |  |  | — |
Net income (loss) |  | 40.8 |  |  | (368.6 | ) |  | (67.7 | )
Less: net income (loss) attributable to noncontrolling interest |  | 0.1 |  |  | (1.1 | ) |  | — |
Net income (loss) attributable to common and participating preferred stockholders |  | $ | 40.7 |  |  | $ | (367.5 | ) |  | $ | (67.7 | )
Below is a summary of the impact of such intercompany balances in the accompanying Consolidated Balance Sheets:
| September 30, 2016 |  | September 30, 2015
Assets |  |  |
Funds withheld receivable | $ | 978.8 |  |  | $ | 1,058.0 |
Other assets | 15.1 |  |  | 15.9 |
Assets of business held for sale | 1,375.5 |  |  | 1,769.8 |
Total assets | $ | 2,369.4 |  |  | $ | 2,843.7 |
Liabilities |  |  |
Insurance reserves | $ | 1,119.5 |  |  | $ | 1,226.8 |
Debt | 63.0 |  |  | 330.7 |
Accounts payable and other current liabilities | — |  |  | 1.6 |
Other liabilities | — |  |  | 11.0 |
Liabilities of business held for sale | 1,186.9 |  |  | 1,273.6 |
Total liabilities | $ | 2,369.4 |  |  | $ | 2,843.7 |
The following table summarizes the components of “(Loss) income from discontinued operations, net of tax” in the accompanying Consolidated Statements of Operations for Fiscal 2016, 2015 and 2014:
|  | Fiscal
|  | 2016 |  | 2015 |  | 2014
Revenues: |  |  |  |  |  |
Insurance premiums |  | $ | 69.9 |  |  | $ | 58.5 |  |  | $ | 55.6 |
Net investment income (a) |  | 922.7 |  |  | 850.8 |  |  | 760.2 |
Net investment gains (losses) (b) |  | 27.6 |  |  | (2.0 | ) |  | 306.7 |
Insurance and investment product fees and other |  | 126.8 |  |  | 89.2 |  |  | 68.3 |
Total revenues |  | 1,147.0 |  |  | 996.5 |  |  | 1,190.8 |
Operating costs and expenses: |  |  |  |  |  |
Benefits and other changes in policy reserves |  | 790.9 |  |  | 578.4 |  |  | 787.5 |
Selling, acquisition, operating and general expenses |  | 118.3 |  |  | 112.8 |  |  | 102.3 |
Amortization of intangibles |  | 78.6 |  |  | 41.8 |  |  | 97.5 |
Total operating costs and expenses |  | 987.8 |  |  | 733.0 |  |  | 987.3 |
Operating income |  | 159.2 |  |  | 263.5 |  |  | 203.5 |
Interest expense |  | (22.0 | ) |  | (23.6 | ) |  | (22.5 | )
Other income (expense), net |  | 4.8 |  |  | (5.0 | ) |  | (4.0 | )
Write-down of assets of business held for sale to fair value less cost to sell (c) |  | (362.8 | ) |  | — |  |  | — |
Net (loss) income before income taxes |  | (220.8 | ) |  | 234.9 |  |  | 177.0 |
Income tax expense (d) |  | 44.3 |  |  | 87.8 |  |  | 22.0 |
Net (loss) income |  | (265.1 | ) |  | 147.1 |  |  | 155.0 |
Less: net income attributable to noncontrolling interest |  | 19.0 |  |  | 23.1 |  |  | 12.9 |
Net (loss) income - attributable to controlling interest |  | $ | (284.1 | ) |  | $ | 124.0 |  |  | $ | 142.1 |

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- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 + Details
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