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Divestitures Disposal Groups, Including Discontinued Operations, Disclosure (Tables)
 3 Months Ended
Dec. 31, 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 “Net income from discontinued operations” in the accompanying Condensed Consolidated Statements of Operations for the two months ended November 30, 2017 and the three months ended December 31, 2016:
 
 
Two months ended November 30, 2017
 
Three months ended December 31, 2016
 
 
 
Revenues:
 
 
 
 
Insurance premiums
 
$
6.8

 
$
11.2

Net investment income
 
181.9

 
250.5

Net investment gains
 
154.8

 
22.6

Insurance and investment product fees and other
 
35.1

 
39.0

Total revenues
 
378.6

 
323.3

Operating costs and expenses:
 
 
 
 
Benefits and other changes in policy reserves
 
241.3

 
8.3

Selling, acquisition, operating and general expenses
 
52.8

 
30.7

Amortization of intangibles
 
35.8

 
120.0

Total operating costs and expenses
 
329.9

 
159.0

Operating income
 
48.7

 
164.3

Interest expense
 
(3.9
)
 
(6.1
)
Other expense, net
 
(0.1
)
 
—

(Write-down) write-up of assets of businesses held for sale to fair value
 
(14.2
)
 
144.5

Reclassification of accumulated other comprehensive income
 
445.9

 
—

Income from discontinued operations before income taxes
 
476.4

 
302.7

Income tax expense
 
16.5

 
52.3

Net income from discontinued operations
 
459.9

 
250.4

Net income from discontinued operation attributable to noncontrolling interest
 
5.4

 
21.1

Net income from discontinued operations attributable to controlling interest
 
$
454.5

 
$
229.3

The following table summarizes the components of “Net income from discontinued operations” in the accompanying Condensed Consolidated Statements of Operations for the three months ended December 31, 2017 and 2016:
 
 
Three months ended December 31,
 
 
2017
 
2016
Revenues:
 
 
 
 
Net sales
 
$
603.3

 
$
609.5

Operating costs and expenses:
 
 
 
 
Cost of goods sold
 
403.4

 
398.6

Selling, acquisition, operating and general expenses
 
131.7

 
121.3

Total operating costs and expenses
 
535.1

 
519.9

Operating income
 
68.2

 
89.6

Interest expense
 
13.7

 
12.8

Other expense, net
 
0.3

 
—

Income from discontinued operations before income taxes
 
54.2

 
76.8

Income tax expense
 
13.3

 
24.4

Net income from discontinued operations
 
40.9

 
52.4

Net income from discontinued operation attributable to noncontrolling interest
 
16.8

 
22.3

Net income from discontinued operations attributable to controlling interest
 
$
24.1

 
$
30.1

The following table summarizes the assets and liabilities of Spectrum Brands’ GBA segment classified as held for sale as of December 31, 2017 and September 30, 2017:
 
December 31, 2017
 
September 30, 2017
Assets
 
 
 
Trade receivables, net
$
282.5

 
$
260.1

Other receivables, net
29.1

 
24.1

Inventories, net
273.3

 
279.1

Prepaid expenses and other current assets
40.7

 
39.7

Property, plant and equipment, net
194.8

 
196.4

Deferred charges and other assets
17.3

 
19.2

Goodwill
348.6

 
348.9

Intangibles, net
804.3

 
811.9

Total assets of businesses held for sale
$
1,990.6

 
$
1,979.4

Liabilities
 
 
 
Current portion of long-term debt
$
23.5

 
$
17.3

Accounts payable
302.3

 
355.9

Accrued wages and salaries
29.8

 
36.9

Other current liabilities
98.8

 
89.8

Long-term debt, net of current portion
51.1

 
51.4

Deferred income taxes
36.8

 
38.2

Other long-term liabilities
65.9

 
66.2

Total liabilities of businesses held for sale
$
608.2

 
$
655.7

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 September 30, 2017:
 
September 30, 2017
Assets
 
Investments, including loans and receivables from affiliates
$
23,211.1

Funds withheld receivables
742.7

Cash and cash equivalents
914.5

Accrued investment income
231.3

Reinsurance recoverable
2,358.8

Deferred acquisition costs and value of business acquired, net
1,163.6

Other assets
125.4

Write-down of assets of businesses held for sale to fair value less cost to sell
(421.2
)
Total assets of businesses held for sale
$
28,326.2

Liabilities
 
Insurance reserves
$
24,989.6

Debt
405.0

Accounts payable and other current liabilities
56.2

Deferred tax liabilities
68.0

Other liabilities
831.9

Total liabilities of businesses held for sale
$
26,350.7