Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2014

Schedule of Operating Results and Assets and Liabilities of Discontinued Operations

The results of discontinued operations are summarized below:

		2014		2013		2012
Sales	$	8.5	$	52.3	$	258.0

Income before taxes	$	.7	$	3.8	$	68.1
Income tax provision		-		.2		20.8
Income from operations of discontinued operations		.7		3.6		47.3
Gain (Loss) on sale of business and impairment/write-down, net of tax		3.9		(13.6)		120.8
Income (Loss) from Discontinued Operations, net of tax	$	4.6	$	(10.0)	$	168.1

Assets and liabilities of discontinued operations consist of the following:

30 September		2014		2013
Trade receivables, net	$	-	$	2.5
Total Current Assets	$	-	$	2.5


Payables and accrued liabilities	$	-	$	2.4
Total Current Liabilities	$	-	$	2.4

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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