Certain Balance Sheet Information

Cash and Cash Equivalents

Cash and cash equivalents were $33.3 million as of December 31, 2016 and $47.5 million as of September 30, 2016. These amounts included the following:



	December 31, 2016		September 30, 2016
Cash held by foreign subsidiaries	$	28.8	$	41.9
Non-U.S. dollar denominated currency held by foreign subsidiaries	$	25.3	$	36.9
Currency denominated in RMB	$	9.0	$	6.5

Non-U.S. dollar denominated currency held by foreign subsidiaries was primarily in euros and RMB. While the RMB is convertible into U.S. dollars, foreign exchange transactions are subject to approvals from SAFE. The Company does not anticipate any significant adverse impact to overall liquidity from potential limitations on the transfer or conversion of cash and cash equivalents.

Inventories

Inventories at December 31, 2016 and September 30, 2016 consisted of the following:



	December 31, 2016		September 30, 2016
Finished products	$	296.6	$	311.7
Supplies	4.5		4.1
Total	$	301.1	$	315.8

The Company’s inventories in the U.S. and Canada are collateral under the Credit Facilities.

Other Non-Current Assets

Other non-current assets at December 31, 2016 and September 30, 2016 consisted of the following:



	December 31, 2016		September 30, 2016
Debt issuance costs of the ABL Facility	$	6.1	$	6.4
Other	4.0		4.3
Total	$	10.1	$	10.7

Amortization of debt issuance costs related to the ABL Facility recorded in Interest expense in the condensed consolidated statement of operations was $0.3 million for the three months ended December 31, 2016. Amortization of debt issuance costs related to the Predecessor ABL Facility recorded in interest expense was $0.8 million for the three months ended December 31, 2015.