Goodwill and Intangibles, including DAC and VOBA (Tables)

6 Months Ended

Mar. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amounts of Goodwill and Intangible Assets Including FGL's DAC and VOBA Balances

Definite lived intangible assets are summarized as follows:

	March 31, 2014							September 30, 2013
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	888.6	$	(184.5	)	$	704.1	$	885.9	$	(160.8	)	$	725.1	15 to 20 years
Trade names	171.4		(52.8		)	118.6		171.6		(44.7		)	126.9		1 to 12 years
Technology assets	192.2		(48.2		)	144.0		172.1		(39.0		)	133.1		4 to 17 years
	$	1,252.2	$	(285.5	)	$	966.7	$	1,229.6	$	(244.5	)	$	985.1

Summary of Definite Lived Intangible Assets

A summary of the changes in the carrying amounts of goodwill and intangible assets, including FGL’s DAC and VOBA balances, are as follows:

				Intangible Assets
	Goodwill			Indefinite Lived		Definite Lived			VOBA			DAC			Total
Balance at September 30, 2013	$	1,476.7		$	1,178.1	$	985.1		$	225.3		$	340.6		$	2,729.1
Acquisitions (Note 3)	10.5			5.1		22.0			—			—			27.1
Deferrals	—			—		—			—			115.8			115.8
Less: Components of amortization -
Periodic amortization	—			—		(40.7		)	(43.3		)	(24.4		)	(108.4		)
Interest	—			—		—			7.3			6.7			14.0
Unlocking	—			—		—			11.9			1.7			13.6
Adjustment for unrealized investment (gains), net	—			—		—			(63.0		)	(42.0		)	(105.0		)
Effect of translation	(7.6		)	5.0		0.3			—			—			5.3
Balance at March 31, 2014	$	1,479.6		$	1,188.2	$	966.7		$	138.2		$	398.4		$	2,691.5

Summary of Amortization Expense of Definite Lived Intangible Assets

Amortization expense for definite lived intangible assets is as follows:

	Three months ended				Six months ended
	March 31, 2014		March 31, 2013		March 31, 2014		March 31, 2013
Customer relationships	$	11.6	$	11.3	$	23.3	$	21.7
Trade names	4.1		4.3		8.2		7.9
Technology assets	4.8		4.5		9.2		7.6
	$	20.5	$	20.1	$	40.7	$	37.2

Estimated Amortization Expense for VOBA and DAC in Future Fiscal Periods

Estimated amortization expense for VOBA in future fiscal periods is as follows:

	Estimated Amortization Expense
Fiscal Year	VOBA
2014	$	20.7
2015	44.5
2016	39.7
2017	32.5
2018	26.1
2019 and thereafter	119.2