Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2013

Goodwill and Intangible Assets [Abstract]

Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]

The carrying value and accumulated amortization for intangible assets subject to amortization are as follows:



	September 30, 2013			September 30, 2012
Proprietary Technology Assets Subject to Amortization:
Gross balance	$	172,105		$	90,924
Accumulated amortization	(39,028		)	(22,768		)
Carrying value, net	$	133,077		$	68,156
Trade Names Subject to Amortization:
Gross balance	$	171,572		$	150,829
Accumulated amortization	(44,660		)	(28,347		)
Carrying value, net	$	126,912		$	122,482
Customer Relationships Subject to Amortization:
Gross balance	$	885,895		$	796,235
Accumulated amortization	(160,768		)	(113,012		)
Carrying value, net	$	725,127		$	683,223
Total Intangible Assets, net Subject to Amortization	$	985,116		$	873,861

Goodwill and Intangible Assets Disclosure [Text Block]

GOODWILL AND INTANGIBLE ASSETS

Goodwill and intangible assets of the Company consist of the following:



	Global Batteries & Appliances			Hardware & Home Improvement			Global Pet Supplies			Home and Garden Business			Total
Goodwill:
Balances at September 30, 2011	$	268,148		$	—		$	170,285		$	171,905		$	610,338
Additions	—			—			70,023			15,852			85,875
Effect of translation	408			—			(2,376		)	—			(1,968		)
Balances at September 30, 2012	$	268,556		$	—		$	237,932		$	187,757		$	694,245
Additions	67,149			717,853			—			1,614			786,616
Effect of translation	(2,205		)	(3,129		)	1,145			—			(4,189		)
Balances at September 30, 2013	$	333,500		$	714,724		$	239,077		$	189,371		$	1,476,672
Intangible Assets:
Trade names Not Subject to Amortization
Balances at September 30, 2011	$	545,804		$	—		$	205,491		$	75,500		$	826,795
Additions	—			—			14,000			8,000			22,000
Reclassification to intangible assets subject to amortization	(920		)	—			(2,530		)	—			(3,450		)
Effect of translation	542			—			(4,819		)	—			(4,277		)
Balances at September 30, 2012	$	545,426		$	—		$	212,142		$	83,500		$	841,068
Additions	—			331,000			—			—			331,000
Effect of translation	1,927			(229		)	4,284			—			5,982
Balances at September 30, 2013	$	547,353		$	330,771		$	216,426		$	83,500		$	1,178,050
Intangible Assets Subject to Amortization
Balance at September 30, 2011, net	$	481,473		$	—		$	219,243		$	156,398		$	857,114
Additions	—			—			65,118			17,000			82,118
Reclassification from intangible assets not subject to amortization	920			—			2,530			—			3,450
Amortization during period	(32,892		)	—			(19,503		)	(11,271		)	(63,666		)
Effect of translation	(2,389		)	—			(2,766		)	—			(5,155		)
Balance at September 30, 2012, net	$	447,112		$	—		$	264,622		$	162,127		$	873,861
Additions	29,379			158,100			802			—			188,281
Amortization during period	(35,553		)	(11,372		)	(21,379		)	(9,475		)	(77,779		)
Effect of translation	(162		)	(267		)	1,182			—			753
Balance at September 30, 2013, net	$	440,776		$	146,461		$	245,227		$	152,652		$	985,116
Total Intangible Assets, net at September 30, 2013	$	988,129		$	477,232		$	461,653		$	236,152		$	2,163,166

Intangible assets subject to amortization include proprietary technology, customer relationships and certain trade names, which were recognized in connection with acquisitions and from the application of fresh-start reporting in the fiscal year ended September 20, 2009. The useful lives of the Company’s intangible assets subject to amortization are 9 to 17 years for proprietary technology assets associated with the Global Batteries & Appliances segment, 8 to 9 years for proprietary technology assets related to the Hardware & Home Improvement segment, 4 to 9 years for proprietary technology assets related to the Global Pet Supplies segment, 15 to 20 years for customer relationships of the Global Batteries & Appliances segment, 20 years for customer relationships of the Hardware & Home Improvement segment, Home and Garden Business and Global Pet Supplies segments, 1 to 12 years for trade names within the Global Batteries & Appliances segment, 5 to 8 years for trade names within the Hardware & Home Improvement segment and 3 years for a trade name within the Global Pet Supplies segment.

The carrying value and accumulated amortization for intangible assets subject to amortization are as follows:



	September 30, 2013			September 30, 2012
Proprietary Technology Assets Subject to Amortization:
Gross balance	$	172,105		$	90,924
Accumulated amortization	(39,028		)	(22,768		)
Carrying value, net	$	133,077		$	68,156
Trade Names Subject to Amortization:
Gross balance	$	171,572		$	150,829
Accumulated amortization	(44,660		)	(28,347		)
Carrying value, net	$	126,912		$	122,482
Customer Relationships Subject to Amortization:
Gross balance	$	885,895		$	796,235
Accumulated amortization	(160,768		)	(113,012		)
Carrying value, net	$	725,127		$	683,223
Total Intangible Assets, net Subject to Amortization	$	985,116		$	873,861

Amortization expense for the years ended September 30, 2013, September 30, 2012 and September 30, 2011 is as follows:



	2013		2012		2011
Proprietary technology amortization	$	16,260	$	9,133	$	6,817
Trade names amortization	16,587		14,347		12,558
Customer relationships amortization	44,932		40,186		38,320
	$	77,779	$	63,666	$	57,695

The Company estimates annual amortization expense of intangible assets for the next five fiscal years will approximate $78,500 per year.

Amortization of intangibles table [Table Text Block]

Amortization expense for the years ended September 30, 2013, September 30, 2012 and September 30, 2011 is as follows:



	2013		2012		2011
Proprietary technology amortization	$	16,260	$	9,133	$	6,817
Trade names amortization	16,587		14,347		12,558
Customer relationships amortization	44,932		40,186		38,320
	$	77,779	$	63,666	$	57,695

Schedule of Intangible Assets and Goodwill [Table Text Block]

Goodwill and intangible assets of the Company consist of the following:



	Global Batteries & Appliances			Hardware & Home Improvement			Global Pet Supplies			Home and Garden Business			Total
Goodwill:
Balances at September 30, 2011	$	268,148		$	—		$	170,285		$	171,905		$	610,338
Additions	—			—			70,023			15,852			85,875
Effect of translation	408			—			(2,376		)	—			(1,968		)
Balances at September 30, 2012	$	268,556		$	—		$	237,932		$	187,757		$	694,245
Additions	67,149			717,853			—			1,614			786,616
Effect of translation	(2,205		)	(3,129		)	1,145			—			(4,189		)
Balances at September 30, 2013	$	333,500		$	714,724		$	239,077		$	189,371		$	1,476,672
Intangible Assets:
Trade names Not Subject to Amortization
Balances at September 30, 2011	$	545,804		$	—		$	205,491		$	75,500		$	826,795
Additions	—			—			14,000			8,000			22,000
Reclassification to intangible assets subject to amortization	(920		)	—			(2,530		)	—			(3,450		)
Effect of translation	542			—			(4,819		)	—			(4,277		)
Balances at September 30, 2012	$	545,426		$	—		$	212,142		$	83,500		$	841,068
Additions	—			331,000			—			—			331,000
Effect of translation	1,927			(229		)	4,284			—			5,982
Balances at September 30, 2013	$	547,353		$	330,771		$	216,426		$	83,500		$	1,178,050
Intangible Assets Subject to Amortization
Balance at September 30, 2011, net	$	481,473		$	—		$	219,243		$	156,398		$	857,114
Additions	—			—			65,118			17,000			82,118
Reclassification from intangible assets not subject to amortization	920			—			2,530			—			3,450
Amortization during period	(32,892		)	—			(19,503		)	(11,271		)	(63,666		)
Effect of translation	(2,389		)	—			(2,766		)	—			(5,155		)
Balance at September 30, 2012, net	$	447,112		$	—		$	264,622		$	162,127		$	873,861
Additions	29,379			158,100			802			—			188,281
Amortization during period	(35,553		)	(11,372		)	(21,379		)	(9,475		)	(77,779		)
Effect of translation	(162		)	(267		)	1,182			—			753
Balance at September 30, 2013, net	$	440,776		$	146,461		$	245,227		$	152,652		$	985,116
Total Intangible Assets, net at September 30, 2013	$	988,129		$	477,232		$	461,653		$	236,152		$	2,163,166

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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