Property, Plant and Equipment (Tables)

9 Months Ended

Jun. 30, 2017

Property, Plant and Equipment [Abstract]

Summary of Property, Plant and Equipment

Property, plant and equipment at June 30, 2017 and September 30, 2016 consisted of the following:



	June 30, 2017			September 30, 2016
Land	$	50.8		$	50.4
Plants and buildings⁽¹⁾	105.3			89.8
Machinery and equipment ⁽²⁾	148.1			130.5
Software and computer equipment	59.5			49.0
Construction in progress	6.4			16.5
Total	370.1			336.2
Less accumulated depreciation ⁽³⁾	(48.7		)	(13.6		)
Property, plant and equipment, net	$	321.4		$	322.6

⁽¹⁾ Includes $13.7 million as of June 30, 2017 related to facilities acquired under capital leases.

⁽²⁾ Includes $25.6 million and $25.2 million, respectively, related to equipment acquired under capital leases.

⁽³⁾ Includes $3.3 million and $1.1 million, respectively, related to facilities and equipment acquired under capital leases.

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



	Successor								Predecessor
	Three Months Ended June 30, 2017		Nine Months Ended June 30, 2017		Three Months Ended June 30, 2016*		Nine Months Ended June 30, 2016*		April 1, 2016 Through June 8, 2016		October 1, 2015 Through June 8, 2016
Depreciation expense	$	12.2	$	35.5	$	3.0	$	3.0	$	7.5	$	27.1

^{*The three and nine months ended June 30, 2016 include}^{22 days}^{of the acquired business’ operating activities as a result of the consummation of the Business Combination on June 9, 2016.}