BUSINESS SEGMENT INFORMATION (Tables)

12 Months Ended

Sep. 30, 2013

BUSINESS SEGMENT INFORMATION

Schedule of business segment financial data

Business segment financial data is as follows (in millions):

Years ended September 30,	2013			2012			2011
	(As Restated)			(As Restated)			(As Restated)
Sales:
Transportation Systems	$	529.5		$	522.2		$	433.1
Mission Support Services	468.7			491.4			476.5
Defense Systems	363.0			389.4			390.7
Other	0.2			1.1			1.3
Total sales	$	1,361.4		$	1,404.1		$	1,301.6
Operating income (loss):
Transportation Systems	$	66.8		$	84.6		$	72.0
Mission Support Services	(36.1		)	21.1			23.9
Defense Systems	14.2			35.3			29.8
Unallocated corporate expenses and other	(4.2		)	(4.8		)	(7.1		)
Total operating income	$	40.7		$	136.2		$	118.6
Assets:
Transportation Systems	$	369.8		$	268.4		$	167.0
Mission Support Services	205.2			212.8			144.0
Defense Systems	228.9			211.2			213.0
Corporate and other	304.5			322.2			439.7
Total assets	$	1,108.4		$	1,014.6		$	963.7
Depreciation and amortization:
Transportation Systems	$	5.0		$	3.7		$	3.6
Mission Support Services	13.0			12.5			12.3
Defense Systems	6.1			5.5			5.4
Corporate and other	1.3			1.2			1.0
Total depreciation and amortization	$	25.4		$	22.9		$	22.3
Capital expenditures:
Transportation Systems	$	2.8		$	2.7		$	2.2
Mission Support Services	0.3			1.1			0.3
Defense Systems	4.6			8.9			5.5
Corporate and other	1.4			1.5			0.7
Total expenditures for long-lived assets	$	9.1		$	14.2		$	8.7

Schedule of sales by geographic area

Years ended September 30,	2013		2012		2011
	(As Restated)		(As Restated)		(As Restated)
Geographic Information:
Sales (a):
United States	$	741.7	$	742.2	$	753.9
United Kingdom	267.4		283.2		250.9
Canada	30.4		54.8		27.5
Australia	148.5		181.9		100.3
Middle East	35.4		38.0		38.7
Far East	78.2		56.9		82.7
Other	59.8		47.1		47.6
Total sales	$	1,361.4	$	1,404.1	$	1,301.6

(a) Sales are attributed to countries or regions based on the location of customers.

Schedule of long-lived assets by country

Long-lived assets, net:
United States	$	43.9	$	42.4	$	40.5
United Kingdom	9.2		9.5		9.1
Other foreign countries	6.6		6.1		2.9
Total long-lived assets, net	$	59.7	$	58.0	$	52.5

Summary of the activity relating to the restructuring liability and employee separation expenses

A summary of the activity relating to the restructuring liability and employee separation expenses, which is included within accrued compensation and other current liabilities within our Consolidated Balance Sheet, is as follows (in thousands):

Liability as of September 30, 2012	$	—
Accrued costs	8,139
Cash payments	(5,919		)
Liability as of September 30, 2013	$	2,220