Assets Held for Sale (Tables)

12 Months Ended

Sep. 30, 2013

Discontinued Operations and Disposal Groups [Abstract]

Major Classes Of Discontinued Assets And Liabilities

The major classes of Aclara assets and liabilities held for sale included in the Consolidated Balance Sheets at September 30, 2013 and 2012 are shown below:

(Dollars in millions)	2013		2012

Assets:
Accounts receivable, net	$	55.5		67.6
Inventories		34.9		26.0
Other current assets		18.5		4.3
Current assets		108.9		97.9
Net property, plant & equipment		14.5		13.3
Intangible assets, net		66.0		55.0
Goodwill		57.9		81.6
Other assets		11.8		12.1
Total assets		259.1		259.9
Liabilities:
Accounts payable		22.2		18.8
Accrued expenses and other current liabilities		41.4		21.9
Current liabilities		63.6		40.7
Other liabilities		16.0		8.1
Total liabilities	$	79.6		48.8

- 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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