Supplemental Financial Statement Information

3 Months Ended

Dec. 31, 2019

Financial Statement Related Disclosures [Abstract]

Suplemental Financial Statement Information

Supplemental Financial Statement Information

The components of certain income statement accounts are as follows:

	For the Quarters Ended December 31,
	2019			2018
Other items, net
Interest income	$	(0.1	)	$	(0.2	)
Interest income on restricted cash	—			(5.8		)
Foreign currency exchange gain	(0.4		)	(1.1		)
Pension benefit other than service costs	(0.5		)	(0.7		)
Acquisition foreign currency loss/(gain)	2.2			(9.0		)
Gain on sale of assets	(1.0		)	—
Transition services agreement income	(0.3		)	—
Other	0.1			(0.1		)
Total Other items, net	$	—		$	(16.9	)

The components of certain balance sheet accounts are as follows:

	December 31, 2019			September 30, 2019
Inventories
Raw materials and supplies	$	73.7		$	70.5
Work in process	92.3			103.7
Finished products	269.8			295.1
Total inventories	$	435.8		$	469.3
Other Current Assets
Miscellaneous receivables	$	15.4		$	16.5
Due from Spectrum	13.0			7.6
Prepaid expenses	91.0			71.3
Value added tax collectible from customers	32.3			23.1
Other	11.3			58.6
Total other current assets	$	163.0		$	177.1
Property, Plant and Equipment
Land	$	9.7		$	9.6
Buildings	121.5			119.9
Machinery and equipment	834.8			823.0
Capital leases	45.7			50.4
Construction in progress	31.9			25.8
Total gross property	1,043.6			1,028.7
Accumulated depreciation	(685.9		)	(666.7		)
Total property, plant and equipment, net	$	357.7		$	362.0
Other Current Liabilities
Accrued advertising, sales promotion and allowances	$	26.7		$	11.8
Accrued trade allowances	59.8			53.1
Accrued salaries, vacations and incentive compensation	29.8			59.2
Accrued interest expense	55.9			37.4
Due to Spectrum	4.4			2.6
Accrued acquisition and integration costs	6.1			7.9
Restructuring reserve	6.9			9.8
Income taxes payable	43.3			23.4
Other	122.2			128.4
Total other current liabilities	$	355.1		$	333.6
Other Liabilities
Pensions and other retirement benefits	$	107.0		$	109.0
Deferred compensation	28.6			28.1
Restructuring reserve	4.5			—
Mandatory transition tax	16.7			16.7
Other non-current liabilities	49.4			50.8
Total other liabilities	$	206.2		$	204.6