Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Schedule Of Estimated Useful Lives For Major Classes Of Depreciable Assets

Estimated useful lives for major classes of depreciable assets are as follows:

Asset Class	Estimated Useful Life
Machinery and equipment	3 to 20 years
Buildings and improvements	10 to 40 years

Depreciation expense and maintenance and repairs expense for the years ended September 30, 2020, 2019 and 2018 were as follows:

	Year Ended September 30,
	2020		2019		2018
Depreciation expense	$	73,002	$	66,031	$	59,017
Maintenance and repair expense	$	20,303	$	23,861	$	23,343

Property, plant, and equipment consists of the following:

	September 30, 2020			September 30, 2019
Machinery and equipment	$	357,650		$	316,390
Rental equipment	221,953			172,534
Land and buildings	70,245			64,165
Construction in process	48,325			40,599
	$	698,173		$	593,688
Less: accumulated depreciation	(333,712		)	(260,104		)
Property, plant, and equipment, net	$	364,461		$	333,584

Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net

The Company has not provided additional financial support to this entity which it is not contractually required to provide, and the Company does not have the ability to use the assets of TWO to settle obligations of the Company’s other subsidiaries.

The following provides a summary of TWO’s balance sheet as of September 30, 2020 and 2019, and summarized financial information for the years ended September 30, 2020, 2019 and 2018.

	September 30, 2020			September 30, 2019
Current assets (includes cash of $2,088 and $3,903)	$	4,016		$	6,324
Property, plant and equipment	1,145			2,186
Goodwill	2,206			2,206
Other non-current assets	—			3
Total liabilities	(1,324		)	(2,388		)

	Year Ended September 30,
	2020			2019			2018
Total revenues	$	5,944		$	10,633		$	15,526
Total operating expenses	(4,519		)	(8,732		)	(12,996		)
Income from operations	$	1,425		$	1,901		$	2,530

The following provides a summary of Frontier’s balance sheet as of September 30, 2020, and summarized financial information for the fiscal year ended September 30, 2020.

	September 30, 2020
Current assets (includes cash of $1,675)	$	4,024
Property, plant and equipment	3,159
Goodwill	1,798
Intangible assets, net	9,918
Total liabilities	(3,692		)

	Year Ended September 30,
	2020
Total revenues	$	5,365
Total operating expenses	(8,219		)
Loss from operations	$	(2,854	)