Property, Plant and Equipment (Tables)

9 Months Ended

Jun. 30, 2016

Property, Plant and Equipment [Abstract]

Summary of Property, Plant and Equipment

Property, plant and equipment at June 30, 2016 and September 30, 2015 consisted of the following:

	Successor			Predecessor
	June 30, 2016			September 30, 2015
Land	$	55.7		$	41.2
Plants and buildings	93.7			78.3
Machinery and equipment (1)	135.2			167.8
Software and computer equipment	43.5			68.8
Construction in progress	14.0			12.9
Total	342.1			369.0
Less accumulated depreciation	(3.0		)	(137.8		)
Property, plant and equipment, net	$	339.1		$	231.2

⁽¹⁾ Includes $25.1 million and $13.1 million, respectively, related to equipment acquired under capital leases.

In connection with the Business Combination, property, plant and equipment of the Predecessor was adjusted to fair market value. See Note 3.

Depreciation expense recognized on the property, plant and equipment described above was as follows:

	Successor		Predecessor
	Three Months Ended   June 30, 2016	Nine Months Ended   June 30, 2016	April 1 Through June 8, 2016	October 1, 2015 Through June 8, 2016	Three Months Ended June 30, 2015	Nine Months Ended June 30, 2015
Depreciation expense	3.0	3.0	7.5	27.1	9.2	27.8