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Income Taxes Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of the provision for income taxes attributable to income from continuing operations were as follows:



	Year Ended September 30,
(in millions)	2012			2011		2010
Current taxes:
U.S. Federal	$	(5.7	)	$	9.1	$	—
U.S. State and local	0.5			1.7		0.4
International	10.1			9.9		4.8
Total current taxes	4.9			20.7		5.2
Deferred taxes	(0.5		)	1.8		1.2
Income tax expense	$	4.4		$	22.5	$	6.4

Income tax expense (benefit) for the years ended September 30, 2012, 2011 and 2010 was allocated as follows:



	Year Ended September 30,
(in millions)	2012			2011			2010
Income tax expense attributable to income from continuing operations	$	4.4		$	22.5		$	6.4
Income tax expense attributable to loss from discontinued operations	—			0.1			0.6
Income tax expense attributable to extraordinary loss	—			—			5.8
Taxes allocated to stockholders' equity, related to unrealized gains (losses) on available-for-sale securities	2.2			(0.3		)	0.1
Taxes allocated to stockholders' equity, related to pension liabilities	(1.0		)	(1.7		)	(1.1		)
Taxes allocated to stockholders' equity, related to unrealized loss on derivatives	—			0.6			0.7
Taxes allocated to additional paid-in capital, related to stock-based compensation	(0.2		)	—			—
Total income tax expense	$	5.4		$	21.2		$	12.5

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

U.S. and international components of income (loss) from continuing operations, before income taxes, was as follows:



	Year Ended September 30,
(in millions)	2012			2011		2010
U.S.	$	(13.7	)	$	27.3	$	4.4
International	33.0			32.2		13.5
Income from continuing operations, before tax	$	19.3		$	59.5	$	17.9

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes were as follows:



	Year Ended September 30,
	2012		2011		2010
Federal statutory rate effect of:	35.0	%	35.0	%	35.0	%
U.S. State income taxes	(1.2	)%	0.9	%	2.9	%
Foreign earnings taxed at lower rates	(16.7	)%	(2.9	)%	(7.0	)%
Change in foreign valuation allowance	1.8	%	0.7	%	5.0	%
Change in state valuation allowance	(0.2	)%	1.0	%	—	%
Tax impact of state rate change	—	%	1.1	%	—	%
Uncertain tax positions	(1.2	)%	1.4	%	—	%
Non-deductible meals and entertainment	2.2	%	—	%	(0.8	)%
Foreign permanent items	4.9	%	—	%	—	%
Other reconciling items	(3.4	)%	0.6	%	0.5	%
Effective rate	21.2	%	37.8	%	35.6	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income tax assets and liabilities were as follows:



(in millions)	September 30, 2012			September 30, 2011
Deferred tax assets:
Stock-based compensation	$	2.5		$	1.9
Pension liability	6.1			5.5
Deferred compensation	3.2			4.0
Foreign net operating loss carryforwards	2.0			1.5
State net operating loss carryforwards	4.9			4.1
Intangible assets	6.1			5.0
Partnership tax basis timing differences	1.1			2.4
Bad debt reserve	0.1			1.1
Foreign tax credit	0.3			0.6
Other compensation	4.5			3.3
Other	1.2			1.2
Total gross deferred tax assets	32.0			30.6
Less valuation allowance	(4.1		)	(3.7		)
Deferred tax assets	27.9			26.9
Deferred income tax liabilities:
Unrealized gain on securities	3.1			1.1
Prepaid expenses	1.1			1.5
Fixed assets	3.8			3.6
Deferred income tax liabilities	8.0			6.2
Net deferred tax assets	$	19.9		$	20.7

Summary of Income Tax Contingencies [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:



	Year Ended September 30,
(in millions)	2012			2011		2010
Balance, beginning of year	$	0.9		$	—	$	—
Gross increases for tax positions related to current year	—			—		—
Gross increases for tax positions related to prior years	—			0.9		—
Gross decreases for tax positions of prior years	(0.1		)	—		—
Settlements	(0.1		)	—		—
Lapse of statute of limitations	(0.2		)	—		—
Balance, end of year	$	0.5		$	0.9	$	—

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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