Other Assets, Accrued Expenses and Other Liabilities (Notes)

12 Months Ended

Sep. 30, 2020

Other Assets, Accrued Expenses and Other Liabilities [Abstract]

Other Assets And Other Liabilities [Text Block]

Other Assets, Accrued Expenses and Other Liabilities

The Company's other assets at September 30, 2020 and 2019 were as follows:

	September 30,
	2020		2019
	(In millions)
Receivables, net	$	0.4	$	1.1
Earnest money notes receivable on sales contracts	4.8		—
Lease right of use assets	3.6		—
Prepaid expenses	4.9		3.4
Land purchase contract deposits	5.5		5.1
Other assets	5.7		4.1
	$	24.9	$	13.7

The Company's accrued expenses and other liabilities at September 30, 2020 and 2019 were as follows:

	September 30,
	2020		2019
	(In millions)
Accrued employee compensation and benefits	$	6.2	$	5.6
Accrued property taxes	3.8		2.1
Lease liabilities	3.8		—
Accrued interest	14.0		13.5
Contract liabilities	0.2		2.5
Deferred income	9.3		9.3
State income taxes payable	0.5		—
Accrued development costs	35.3		35.4
Other accrued expenses	10.2		8.4
Other liabilities	10.5		2.8
	$	93.8	$	79.6