Goodwill

3 Months Ended

Dec. 31, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the three months ended 31 December 2019 are as follows:

	Industrial Gases– Americas			Industrial Gases– EMEA		Industrial Gases– Asia		Industrial Gases– Global		Corporate and other		Total
Goodwill, net at 30 September 2019		$156.3			$432.3		$178.5		$19.6		$10.4		$797.1
Currency translation and other	(1.7		)	19.2		1.3		0.2		—		19.0
Goodwill, net at 31 December 2019		$154.6			$451.5		$179.8		$19.8		$10.4		$816.1

	31 December			30 September
	2019			2019
Goodwill, gross		$1,169.2			$1,162.2
Accumulated impairment losses(A)	(353.1		)	(365.1		)
Goodwill, net		$816.1			$797.1

^(A)  Accumulated impairment losses include the impacts of currency translation. These losses are attributable to our Latin America reporting unit ("LASA") within the Industrial Gases – Americas segment.

We review goodwill for impairment annually in the fourth quarter of the fiscal year and whenever events or changes in circumstances indicate that the carrying value of goodwill might not be recoverable.