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Other Assets, Accrued Expenses and Other Liabilities (Notes)
3 Months Ended
Dec. 31, 2025
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 December 31, 2025 and September 30, 2025 were as follows:

 December 31, 2025September 30, 2025
 (In millions)
Receivables, net$19.5 $20.2 
Lease right of use assets15.9 13.7 
Prepaid expenses18.7 17.5 
Land purchase contract deposits34.1 34.5 
Income taxes receivable0.5 1.4 
Pledged reimbursements asset (1)
14.9 14.0 
Other assets3.0 3.3 
$106.6 $104.6 
The Company's accrued expenses and other liabilities at December 31, 2025 and September 30, 2025 were as follows:

 December 31, 2025September 30, 2025
 (In millions)
Accrued employee compensation and benefits$5.9 $16.9 
Accrued property taxes1.0 6.2 
Lease liabilities16.6 14.4 
Accrued interest14.4 2.5 
Contract liabilities0.5 0.7 
Deferred income4.1 4.1 
Income taxes payable14.9 11.9 
Other accrued expenses8.7 4.3 
Pledged reimbursements liability (1)
14.9 14.0 
Other liabilities6.3 8.1 
$87.3 $83.1 
_____________

(1)     In certain projects, the Company has entered into agreements to be reimbursed for eligible infrastructure costs from municipal districts as funds are available to the district. The Company has pledged certain of these future reimbursements as collateral to a third party, and the third party issued bonds against this collateral. The Company received the cash proceeds from the third-party bond issuance. The Company has no future performance obligations related to the cash proceeds received, no obligations related to any future interest or principal payments to the third-party bondholders, and the third party has no recourse against the Company for the reimbursement of these funds. However, under the applicable accounting rules, since the Company pledged only certain reimbursements and not the entire amount, the Company recorded a non-cash transaction to increase assets and a related liability for the amount of the unpaid balance of the third-party bonds. The asset and liability will be reduced as the third-party bonds are repaid by the municipal district.