Supplemental Financial Statement Information (Tables)

6 Months Ended

Mar. 31, 2021

The components of certain income statement accounts are as follows:


	For the Quarter Ended March 31,				For the Six Months Ended March 31,
	2021		2020		2021		2020
Other items, net
Interest income	$	(0.2)	$	(0.1)	$	(0.3)	$	(0.2)
Foreign currency exchange loss	0.5		5.5		1.8		5.1
Pension benefit other than service costs	(0.5)		(0.5)		(1.0)		(1.0)
Acquisition foreign currency loss	—		—		—		2.2

Transition services agreement income	—		(0.1)		—		(0.4)
Other	0.1		0.3		0.2		(0.6)

Total Other items, net	$	(0.1)	$	5.1	$	0.7	$	5.1

The components of certain balance sheet accounts are as follows:


	March 31, 2021		September 30, 2020
Inventories
Raw materials and supplies	$	122.3	$	85.2
Work in process	164.9		148.7
Finished products	312.8		277.4
Total inventories	$	600.0	$	511.3
Other Current Assets
Miscellaneous receivables	$	23.8	$	15.8
Due from Spectrum	13.7		30.6

Prepaid expenses	106.5		76.5
Value added tax collectible from customers	28.8		20.4

Other	12.9		14.5
Total other current assets	$	185.7	$	157.8
Property, Plant and Equipment
Land	$	15.7	$	8.9
Buildings	124.9		121.9
Machinery and equipment	841.5		821.4
Capital leases	52.7		51.4
Construction in progress	45.6		39.3
Total gross property	1,080.4		1,042.9
Accumulated depreciation	(716.8)		(690.8)
Total property, plant and equipment, net	$	363.6	$	352.1
Other Current Liabilities
Accrued advertising, sales promotion and allowances	$	14.1	$	12.1
Accrued trade allowances	44.7		45.4
Accrued salaries, vacations and incentive compensation	46.2		68.1
Accrued interest expense	17.5		36.9
Accrued redemption premium	—		55.9


Restructuring reserve	6.3		9.4
Income taxes payable	38.0		30.2
Other	122.5		150.7
Total other current liabilities	$	289.3	$	408.7
Other Liabilities
Pensions and other retirement benefits	$	86.3	$	89.9
Deferred compensation	24.4		26.8

Mandatory transition tax	16.7		16.7

Other non-current liabilities	74.2		78.2
Total other liabilities	$	201.6	$	211.6