Physical Commodities Inventory (Notes)

12 Months Ended

Sep. 30, 2015

Physical Commodities Inventory [Abstract]

Inventory Disclosure [Text Block]

Physical Commodities Inventory

The carrying values of the Company’s inventory, which consist of all finished commodities, are $32.8 million and $40.0 million as of September 30, 2015 and 2014, respectively.

As a result of declining market prices for some commodities towards the end of the fiscal year, the Company has recorded LCM adjustments for physical commodities inventory of $0.3 million and $1.0 million as of September 30, 2015 and 2014, respectively. The adjustments are included in ‘cost of sales of physical commodities’ in the consolidated income statements.