Physical Commodities Inventory (Notes)

3 Months Ended

Dec. 31, 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 inventory, are $47.9 million and $32.8 million as of December 31, 2015 and September 30, 2015, respectively.

As a result of the declining market prices of certain commodities, the Company has recorded lower of cost or market (“LCM”) adjustments for physical commodities inventory of $0.5 million and $0.3 million as of December 31, 2015 and September 30, 2015, respectively. The adjustments are included in ‘cost of sales of physical commodities’ in the condensed consolidated income statements.