Share-Based Compensation Plans

9 Months Ended

Jul. 31, 2012

The Company has several share-based compensation plans that are described in the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2011. The compensation expense and related income tax benefit recognized in the Company’s consolidated financial statements for share-based awards were as follows:



Periods Ended July 31,	Three Months				Nine Months
(In millions)	2012		2011		2012		2011
Selling, general and administrative expense	$	4.1	$	3.2	$	14.8	$	11.1
Cost of sales	0.3		0.2		1.0		0.7
Research and development expense	0.2		0.2		0.8		0.5
Capitalized in inventory	0.3		0.2		1.0		0.7
Total compensation expense	$	4.9	$	3.8	$	17.6	$	13.0
Related income tax benefit	$	1.5	$	1.1	$	5.5	$	3.9

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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-Name Statement of Position (SOP)

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-Name Statement of Financial Accounting Standard (FAS)

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+ Details