Acquisitions (Tables)

3 Months Ended

Dec. 31, 2014

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table presents a summary of the fair value of assets and liabilities on October 31, 2014, which was the date the Company acquired control of Compass through the acquisition of the additional interest from EXCO:



	Preliminary Valuation
Purchase price allocation	October 31, 2014
Assets acquired:
Current assets	$	56.1
Unproved oil and natural gas properties	26.3
Proved developed oil and natural gas properties	767.5
Gathering assets	20.8
Other non-current assets	1.9
Liabilities assumed:
Accounts payable	(23.2		)
Revenues and royalties payable	(18.9		)
Other current liabilities	(1.0		)
Long term debt, less current maturities	(327.0		)
Asset retirement obligations	(36.0		)
Total identifiable net assets	466.5
Non-controlling interests	(0.8		)
Total net assets acquired	$	465.7

Cash paid upon the acquisition of additional interest	$	118.8
Fair value of equity investment in Compass prior to acquisition	346.9
Total purchase price	$	465.7

Ability Re [Member]

Business Acquisition [Line Items]

Business Combination Preliminary Allocation Of Purchase Price Disclosure Table [Table Text Block]

The following table summarizes the consideration paid by Front Street Cayman for Ability Re:



Cash paid at November 3, 2014 close	$	17.9
Cash purchase price adjustments	(1.5		)
Contingent consideration premium increase benefit	2.8
Total consideration	$	19.2

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The following table summarizes the preliminary amounts recognized at fair value for each major class of assets acquired and liabilities assumed as of October 31, 2014:



	Preliminary Valuation
Purchase price allocation	October 31, 2014
Assets acquired:
Investments	$	0.1
Cash and cash equivalents	8.4
Funds withheld	359.5
Total assets acquired	368.0
Liabilities assumed:
Insurance reserves	346.9
Other liabilities	1.9
Total liabilities assumed	348.8
Net assets acquired	$	19.2

Tell Manufacturing [Member]

Business Acquisition [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The preliminary fair values recorded for the assets acquired and liabilities assumed for Tell were as follows:



	Preliminary Valuation
	October 1, 2014
Cash	$	1.1
Accounts receivable	5.4
Inventories	7.2
Prepaid expense	0.6
Property, plant and equipment, net	1.5
Intangible assets	12.5
Total assets acquired	28.3
Total liabilities assumed	5.1
Total identifiable net assets less goodwill	23.2
Goodwill	7.1
Total identifiable net assets	$	30.3