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PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Property, plant and equipment as of September 30, 2021 and 2020 consist of the following:

(in millions)						2021						2020
Land, buildings and improvements						$	83.5					$	80.2
Machinery, equipment and other						383.0						344.4
Finance leases						146.1						145.4
Construction in progress						28.8						20.5
Property, plant and equipment						$	641.4					$	590.5
Accumulated depreciation						(381.2)						(334.9)
Property, plant and equipment, net						$	260.2					$	255.6

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- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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