Supplemental Balance Sheet Information

3 Months Ended

Dec. 31, 2021

Balance Sheet Related Disclosures [Abstract]

Supplemental Balance Sheet Information

Supplemental Balance Sheet Information Selected supplemental asset information is presented below.

	December 31,		September 30,
	2021		2021
	(in millions)
Inventories:
Purchased components and raw material	$	125.9	$	100.9
Work in process	41.5		41.6
Finished goods	42.3		42.2
Total inventories	$	209.7	$	184.7
Other current assets:
Prepaid expenses	$	13.8	$	12.8
Non-trade receivables	10.0		10.7
Maintenance and repair supplies and tooling	2.7		2.9
Income taxes	0.2		0.2
Workers’compensation reimbursement receivable	0.8		0.8
Other current assets	3.1		1.9
Total other current assets	$	30.6	$	29.3
Property, plant and equipment:
Land	$	5.5	$	6.1
Buildings	84.4		84.6
Machinery and equipment	436.2		433.3
Construction in progress	91.5		83.7
Total property, plant and equipment	617.6		607.7
Accumulated depreciation	(330.7)		(324.3)
Property, plant and equipment, net	$	286.9	$	283.4
Other noncurrent assets:
Operating lease right-of-use assets	$	26.4	$	27.1
Maintenance and repair supplies and tooling	19.8		19.3
Workers’ compensation reimbursement receivable	2.7		2.7
Pension asset	17.9		16.8
Note receivable	1.8		1.8
Deferred financing fees	1.2		1.3
Other noncurrent assets	4.2		4.3
Total other noncurrent assets	$	74.0	$	73.3

Selected supplemental liability information is presented below.

	December 31,		September 30,
	2021		2021
	(in millions)
Other current liabilities:
Compensation and benefits	$	28.4	$	44.6
Customer rebates	27.4		19.6
Warranty accrual	5.6		6.7
Deferred revenues	7.4		5.4
Refund liability	5.2		6.0
Taxes other than income taxes	4.6		4.4
Operating lease liabilities	3.6		4.0
Workers’ compensation accrual	2.7		2.6
CARES Act payroll tax liabilities	3.6		3.6
Restructuring liabilities	3.1		3.1
Environmental liabilities	—		1.2
Interest payable	0.8		6.2
Income taxes payable	10.8		8.5
Other current liabilities	11.2		11.2
Total other current liabilities	$	114.4	$	127.1
Other noncurrent liabilities:
Operating lease liabilities	$	23.8	$	24.6
Warranty accrual	3.1		3.0
Transition tax liability	4.7		4.7
Uncertain tax position liability	4.6		4.8
NMTC liability	3.9		3.9
Workers’ compensation accrual	8.1		7.9
Asset retirement obligation	3.6		3.6
CARES Act payroll tax liabilities	—		3.6
Deferred development grant	2.5		2.5
Other noncurrent liabilities	2.8		3.4
Total other noncurrent liabilities	$	57.1	$	62.0

Goodwill

Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis each September 1st and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value.

The following table summarizes information concerning our goodwill balance in the three months ended December 31, 2021, in millions.

Balance at September 30, 2021	$	115.1
Acquisition purchase price adjustment	(0.2)
Effects of changes in foreign currency exchange rates	2.8
Balance at December 31, 2021	$	117.7