SUPPLEMENTAL BALANCE SHEET INFORMATION

Supplementary balance sheet information at September 30, 2017 and June 30, 2017 is detailed in the following tables.

Inventories

Work-in-process and finished goods inventories include raw materials, labor, and overhead. Total inventories consist of the following:

Prepaid expenses and other

Prepaid expenses and other current assets consist of the following:



(Dollars in millions)	September 30, 2017		June 30, 2017
Prepaid expenses	$	23.7	$	12.3
Spare parts supplies	11.9		11.8
Prepaid income tax	12.1		11.5
Short term deferred financing costs	6.1		—
Non-US value added tax	23.4		16.0
Available for sale investment	13.4		18.6
Other current assets	33.6		27.6
Prepaid expenses and other	$	124.2	$	97.8

Property, plant, and equipment, net

Property, plant, and equipment, net consist of the following:



(Dollars in millions)	September 30, 2017			June 30, 2017
Land, buildings, and improvements	$	752.5		$	735.2
Machinery, equipment, and capitalized software	847.0			825.0
Furniture and fixtures	10.4			10.1
Construction in progress	165.0			137.4
Property, plant, and equipment, at cost	1,774.9			1,707.7
Accumulated depreciation	(749.9		)	(711.8		)
Property, plant, and equipment, net	$	1,025.0		$	995.9

Other accrued liabilities

Other accrued liabilities consist of the following:



(Dollars in millions)	September 30, 2017		June 30, 2017
Accrued employee-related expenses	$	82.8	$	96.4
Restructuring accrual	4.7		5.9
Accrued interest	6.4		0.9
Deferred revenue and fees	77.0		84.9
Accrued income tax	17.8		24.7
Other accrued liabilities and expenses	77.7		68.4
Other accrued liabilities	$	266.4	$	281.2