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Divestitures Divestitures - Schedule of assets and liabilities held for sale (Tables) | 9 Months Ended
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Jun. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] |
Disposal Groups, Including Discontinued Operations [Table Text Block] | The following table summarizes the components of “Income (loss) from discontinued operations, net of tax” in the accompanying Condensed Consolidated Statements of Operations for the three and nine months ended June 30, 2017 and 2016:
| Three months ended June 30, |  | Nine months ended June 30,
| 2017 |  | 2016 |  | 2017 |  | 2016
Income (loss) from discontinued operations, net of tax attributable to Insurance Operations | $ | 7.7 |  |  | $ | (183.4 | ) |  | $ | 195.4 |  |  | $ | (219.1 | )
Loss from discontinued operations, net of tax attributable to Compass Production Partners, LP (“Compass”) | — |  |  | (2.1 | ) |  | — |  |  | (3.5 | )
Income (loss) from discontinued operations, net of tax | $ | 7.7 |  |  | $ | (185.5 | ) |  | $ | 195.4 |  |  | $ | (222.6 | )
The following table summarizes the major categories of assets and liabilities of the Insurance Operations classified as held for sale in the accompanying Condensed Consolidated Balance Sheets at June 30, 2017 and September 30, 2016:
| June 30, 2017 |  | September 30, 2016
Assets |  |  |
Investments, including loans and receivables from affiliates | $ | 22,767.2 |  |  | $ | 21,160.6 |
Funds withheld receivables | 728.6 |  |  | 671.6 |
Cash and cash equivalents | 821.8 |  |  | 896.0 |
Receivables, net | 6.7 |  |  | 17.4 |
Accrued investment income | 204.5 |  |  | 213.7 |
Reinsurance recoverable | 2,352.8 |  |  | 2,344.4 |
Properties, plant and equipment, net | 24.3 |  |  | 18.5 |
Deferred acquisition costs and value of business acquired, net | 1,134.2 |  |  | 1,065.5 |
Other assets | 98.8 |  |  | 259.4 |
Write-down of assets of business held for sale to fair value less cost to sell | (327.2 | ) |  | (362.8 | )
Total assets of business held for sale | $ | 27,811.7 |  |  | $ | 26,284.3 |
Liabilities |  |  |
Insurance reserves | $ | 24,515.9 |  |  | $ | 23,404.6 |
Debt | 405.0 |  |  | 398.8 |
Accounts payable and other current liabilities | 59.4 |  |  | 63.1 |
Deferred tax liabilities | 14.1 |  |  | 9.9 |
Other liabilities | 876.5 |  |  | 677.4 |
Total liabilities of business held for sale | $ | 25,870.9 |  |  | $ | 24,553.8 |
The following table summarizes the components of “Net income (loss) from discontinued operations” in the accompanying Condensed Consolidated Statements of Operations for the three and nine months ended June 30, 2017 and 2016:
| Three months ended June 30, |  | Nine months ended June 30,
| 2017 |  | 2016 |  | 2017 |  | 2016
Revenues: |  |  |  |  |  |  |
Insurance premiums | $ | 12.7 |  |  | $ | 21.9 |  |  | $ | 27.0 |  |  | $ | 54.3 |
Net investment income | 269.4 |  |  | 252.8 |  |  | 778.6 |  |  | 734.1 |
Net investment gains | 102.8 |  |  | 38.7 |  |  | 237.5 |  |  | 73.5 |
Other | 44.0 |  |  | 33.8 |  |  | 127.6 |  |  | 96.4 |
Total revenues | 428.9 |  |  | 347.2 |  |  | 1,170.7 |  |  | 958.3 |
Operating costs and expenses: |  |  |  |  |  |  |
Benefits and other changes in policy reserves | 266.0 |  |  | 247.7 |  |  | 575.4 |  |  | 660.1 |
Selling, acquisition, operating and general expenses | 42.7 |  |  | 27.7 |  |  | 109.1 |  |  | 89.7 |
Amortization of intangibles | 53.5 |  |  | 7.4 |  |  | 210.0 |  |  | 41.3 |
Total operating costs and expenses | 362.2 |  |  | 282.8 |  |  | 894.5 |  |  | 791.1 |
Operating income | 66.7 |  |  | 64.4 |  |  | 276.2 |  |  | 167.2 |
Interest expense | (6.1 | ) |  | (5.1 | ) |  | (18.2 | ) |  | (16.9 | )
(Write-down) write-up of assets of business held for sale to fair value less cost to sell | (36.1 | ) |  | (217.2 | ) |  | 35.6 |  |  | (240.7 | )
Net income (loss) before income taxes | 24.5 |  |  | (157.9 | ) |  | 293.6 |  |  | (90.4 | )
Income tax expense (a) | 16.8 |  |  | 25.5 |  |  | 98.2 |  |  | 128.7 |
Net income (loss) | 7.7 |  |  | (183.4 | ) |  | 195.4 |  |  | (219.1 | )
Less: net income attributable to noncontrolling interest | 4.1 |  |  | 1.9 |  |  | 31.6 |  |  | 13.1 |
Net income (loss) - attributable to controlling interest | $ | 3.6 |  |  | $ | (185.3 | ) |  | $ | 163.8 |  |  | $ | (232.2 | )
(a) Included in the income tax expense for the nine months ended June 30, 2016 was a $90.9 of net income tax expense related to the establishment of a deferred tax liability of $253.0 at June 30, 2016, which was a result of classifying the Company’s ownership interest in FGL as held for sale. The deferred tax liability was partially offset by a $162.1 reduction of valuation allowance on HRG’s net operating and capital loss carryforwards expected to offset the FGL taxable gain at June 30, 2016. The remaining liability is expected to be offset by losses recognized in continuing operations except for the $15.0 of estimated alternative minimum taxes. The following table summarizes the components of “Net income (loss) from discontinued operations” attributable to Compass in the accompanying Condensed Consolidated Statements of Operations for the three and nine months ended June 30, 2016.
| Three months ended |  | Nine months ended
| June 30, 2016
Revenues: |  |  |
Oil and natural gas revenues | $ | 9.7 |  |  | $ | 36.0 |
Operating costs and expenses: |  |  |
Oil and natural gas direct operating costs | 9.1 |  |  | 35.4 |
Selling, acquisition, operating and general expenses | 5.0 |  |  | 20.6 |
Impairments | 17.7 |  |  | 93.3 |
Total operating costs and expenses | 31.8 |  |  | 149.3 |
Operating loss | (22.1 | ) |  | (113.3 | )
Interest expense | (1.6 | ) |  | (5.3 | )
Gain on sale of oil and gas properties | — |  |  | 105.6 |
Other expense, net | (2.3 | ) |  | — |
Net loss before income taxes | (26.0 | ) |  | (13.0 | )
Income tax expense | (23.9 | ) |  | (9.5 | )
Net loss | $ | (2.1 | ) |  | $ | (3.5 | )

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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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