ASSETS HELD FOR SALE (Tables)

3 Months Ended

Dec. 31, 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 December 31, 2013 and September 30, 2013 are shown below (in millions).

	December 31,
	2013		September 30, 2013
Assets:
Accounts receivable, net	$	62.3	55.5
Inventories		33.3	34.9
Other current assets		23.9	18.5
Current assets		119.5	108.9
Net property, plant & equipment		15.2	14.5
Intangible assets, net		67.1	66.0
Goodwill		57.9	57.9
Other assets		11.6	11.8
Total assets	$	271.3	259.1
Liabilities:
Accounts payable	$	17.1	22.2
Accrued expenses and other current liabilities		44.5	41.4
Current liabilities		61.6	63.6
Other liabilities		14.9	16.0
Total liabilities	$	76.5	79.6

- 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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