Business Acquisition, Purchase Price Allocation, Deferred Income Tax Liabilities, Noncurrent

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- Definition

Business Acquisition, Purchase Price Allocation, Other Liabilities and Accrued Expenses

+ References

No definition available.

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- Definition

The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.

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- Definition

The amount of cash and cash equivalents acquired in a business combination.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to inventory, including finished goods, work-in-process, and raw materials.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to prepaid expenses and other current assets. Does not include amounts allocated to cash and cash equivalents, marketable securities, receivables, inventory, and assets not to be used.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to receivables.

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- Definition

The amount of acquisition cost of a business combination allocated to accounts payable of the acquired entity.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to the current portion of long-term debt of the acquired entity.

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

The amount of acquisition cost of a business combination allocated to the noncurrent portion of the long-term debt assumed from the acquired entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-Subparagraph g

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Amount of acquisition cost of a business combination allocated to other noncurrent assets not separately disclosed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Amount of acquisition cost of a business combination allocated to other noncurrent liabilities not separately disclosed.

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- Definition

The amount of acquisition cost of a business combination allocated to a liability for the projected benefit obligation in excess of plan assets or an asset for plan assets in excess of the projected benefit obligation of a single-employer defined benefit pension plan.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

+ References

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- Definition

The net amount recognized as of the acquisition date for the aggregate identifiable assets acquired in excess of or less than the aggregate liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 55

-Paragraph 37

-URI http://asc.fasb.org/extlink&oid=9154965&loc=d3e2207-128464

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph i

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Net amount recognized for aggregate assets, including goodwill, in excess of or less than the aggregate liabilities assumed (also referred to as net assets acquired). This amount may also be viewed as incremental amount of equity that the consolidated entity (including the portion attributable to a noncontrolling interest) will recognize as a result of the business combination.

+ References

No definition available.

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MERGER AND ACQUISITIONS - Estimated Fair Values of Major Assets Acquired and Liabilities Assumed (Detail) (USD $) In Millions, unless otherwise specified	Sep. 29, 2012 Niscayah	Sep. 29, 2012 Niscayah Trade names	Sep. 29, 2012 Niscayah Customer relationships	Mar. 12, 2010 The Black & Decker Corporation	Mar. 12, 2010 The Black & Decker Corporation Trade names	Mar. 12, 2010 The Black & Decker Corporation Customer relationships	Mar. 12, 2010 The Black & Decker Corporation Licenses, technology and patents
Business Acquisition [Line Items]
Cash and cash equivalents	$ 21.1			$ 949.4
Accounts and notes receivable, net	178.0			907.2
Inventories, net	55.1			1,066.3
Prepaid expenses and other current assets	45.3			257.7
Property, plant and equipment	32.3			545.2
Intangible assets		6.0	350.0		1,505.5	383.7	112.3
Other assets	43.1			243.4
Short-term borrowings	(202.9)			(175.0)
Accounts payable	(55.8)			(479.1)
Accrued expenses and other current liabilities				(849.9)
Long-term debt				(1,657.1)
Post-retirement benefits				(775.8)
Deferred taxes	(143.5)			(808.5)
Other liabilities	(253.9)			(517.8)
Total identifiable net assets	74.8			707.5
Goodwill	921.0			3,949.0
Total consideration transferred	$ 995.8			$ 4,656.5