ANNUAL COMBINED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015
Current Assets
Cash and cash items	$ 105.6	$ 17.8
Restricted cash	69.6	0.0
Trade receivables, net	130.0	127.1
Inventories	127.4	124.0
Contracts in progress, less progress billings	19.2	9.7
Prepaid expenses	3.8	5.8
Other current assets	12.4	10.6
Total Current Assets	468.0	295.0
Investment in net assets of and advances to equity affiliates	0.0	12.5
Plant and equipment, net	296.5	301.1
Goodwill	180.1	167.0
Intangible assets, net	74.8	81.6
Other noncurrent assets	24.4	30.2
Total Noncurrent Assets	575.8	592.4
Total Assets	1,043.8	887.4
Current Liabilities
Payables and accrued liabilities	85.8	87.9
Accrued income taxes	12.7	1.7
Current portion of long-term debt	5.8	0.0
Total Current Liabilities	104.3	89.6
Long-term debt	980.3	0.0
Deferred tax liabilities	42.8	39.9
Other noncurrent liabilities	19.8	17.2
Total Noncurrent Liabilities	1,042.9	57.1
Total Liabilities	1,147.2	146.7
Commitments and Contingencies
Air Products’ net investment	(127.3)	741.5
Accumulated other comprehensive income (loss)	(10.0)	(32.8)
Total Air Products’ Invested Equity	(137.3)	708.7
Non-controlling Interests	33.9	32.0
Total Air Products’ Invested Equity and Non-controlling Interests	(103.4)	740.7
Total Liabilities, Air Products’ Invested Equity, and Non-controlling Interests	$ 1,043.8	$ 887.4