Supplemental Balance Sheet Information

3 Months Ended

Dec. 31, 2020

Balance Sheet Related Disclosures [Abstract]

Supplemental Balance Sheet Information

Supplemental Balance Sheet Information

Selected supplemental asset information is presented below.

	December 31,		September 30,
	2020		2020
	(in millions)
Cash, cash equivalents and restricted cash:
Cash, cash equivalents	$	220.8	$	208.9
Restricted cash	2.2		—
	$	223.0	$	208.9
Inventories:
Purchased components and raw material	$	88.3	$	87.3
Work in process	32.9		32.4
Finished goods	46.0		42.8
	$	167.2	$	162.5
Other current assets:
Prepaid expenses	$	11.7	$	10.9
Non-trade receivables	9.3		8.5
Maintenance and repair supplies and tooling	3.5		3.7
Income taxes	2.7		5.5
Other	3.1		0.4
	$	30.3	$	29.0
Property, plant and equipment:
Land	$	6.2	$	6.2
Buildings	81.1		80.4
Machinery and equipment	411.1		406.3
Construction in progress	67.5		57.4
	565.9		550.3
Accumulated depreciation	(304.5)		(296.5)
	$	261.4	$	253.8
Other noncurrent assets:
Operating lease right-of-use asset	$	25.2	$	25.6
Maintenance and repair supplies and tooling	18.2		17.5
Workers compensation reimbursement receivable	2.0		2.1
Pension asset	2.0		0.9
Note receivable	1.8		1.8
Deferred financing fees	1.7		—
Other	2.4		3.4
	$	53.3	$	51.3

Selected supplemental liability information is presented below.

	December 31,		September 30,
	2020		2020
	(in millions)
Other current liabilities:
Compensation and benefits	$	23.6	$	35.5
Customer rebates	12.1		9.6
Warranty	6.5		7.2
Deferred revenues	5.1		5.6
Refund liability	5.1		4.3
Taxes other than income taxes	4.1		3.9
Operating lease liabilities	3.8		4.0
Accrued settlements	3.8		0.2
CARES Act payroll tax liabilities	3.1		—
Restructuring	1.9		2.8
Environmental	1.2		1.2
Interest	1.1		7.3
Income taxes	0.2		0.2
Other	5.4		4.8
	$	77.0	$	86.6
Other noncurrent liabilities:
Operating lease liabilities	$	23.0	$	23.3
Warranty	6.8		7.2
Transition tax	5.2		5.2
Unrecognized income tax benefits	4.6		4.5
NMTC liability	3.9		—
Workers compensation	3.8		3.8
Asset retirement obligation	3.6		3.5
CARES Act payroll tax liabilities	3.1		3.3
Deferred development grant	2.5		2.5
Other	3.7		3.0
	$	60.2	$	56.3

Goodwill

Goodwill is tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis each September 1st and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value.

The following table summarizes information concerning our goodwill balance for the three months ended December 31, 2020, in millions.

Balance at September 30, 2020	$	99.8
Effects of changes in foreign currency exchange rates	1.3
Balance at December 31, 2020	$	101.1