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Inventories

9 Months Ended

Jun. 30, 2011

4. Inventories

Inventories consist of (in millions):


	June 30,		September 30,
	2011		2010

Finished goods	$	253.5	$	244.2
Work in process		162.0		144.1
Raw materials, parts and supplies		275.0		215.0


Inventories	$	690.5	$	603.3

We report inventories net of the allowance for excess and obsolete inventory of $49.1 million at June 30, 2011 and $46.3 million at September 30, 2010.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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