Goodwill and Intangibles, including DAC and VOBA (Tables)

9 Months Ended

Jun. 30, 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:

	June 30, 2014							September 30, 2013
	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net		Amortizable Life
Customer relationships	$	889.6	$	(196.3	)	$	693.3	$	885.9	$	(160.8	)	$	725.1	15 to 20 years
Trade names	171.4		(57.0		)	114.4		171.6		(44.7		)	126.9		1 to 12 years
Technology assets	192.2		(52.9		)	139.3		172.1		(39.0		)	133.1		4 to 17 years
	$	1,253.2	$	(306.2	)	$	947.0	$	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)	65.2			46.8		22.0			—			—			68.8
Deferrals	—			—		—			—			172.5			172.5
Less: Components of amortization -
Periodic amortization	—			—		(61.2		)	(67.7		)	(38.9		)	(167.8		)
Interest	—			—		—			11.0			10.1			21.1
Unlocking	—			—		—			21.8			3.4			25.2
Adjustment for unrealized investment (gains), net	—			—		—			(108.2		)	(83.0		)	(191.2		)
Effect of translation	(2.8		)	6.0		1.1			—			—			7.1
Balance at June 30, 2014	$	1,539.1		$	1,230.9	$	947.0		$	82.2		$	404.7		$	2,664.8

Summary of Amortization Expense of Definite Lived Intangible Assets

Amortization expense for definite lived intangible assets is as follows:

	Three months ended June 30,				Nine months ended June 30,
	2014		2013		2014		2013
Customer relationships	$	11.7	$	11.6	$	35.0	$	33.3
Trade names	4.1		4.3		12.3		12.2
Technology assets	4.7		4.4		13.9		12.0
	$	20.5	$	20.3	$	61.2	$	57.5

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	$	7.9
2015	42.1
2016	38.4
2017	31.7
2018	25.8
2019 and thereafter	126.0