Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) are as follows:

	Fiscal Year Ended			Fiscal Year Ended			Nine Months Ended
	September 30, 2019			September 30, 2018			September 30, 2017
Current:
Federal	$	10.1		$	(5.3	)	$	23.2
State		5.0			2.4			2.4
Deferred:
Federal		0.8			(54.5	)		(30.5	)
State		(3.1	)		(8.8	)		(4.3	)
Total income tax expense (benefit)	$	12.8		$	(66.2	)	$	(9.2	)

Schedule of Income Tax Expense (Benefit) Differs from Amount Computed at Federal Statutory Corporate Tax Rate

Income tax expense (benefit) differs from the amount computed at the federal statutory corporate tax rate as follows:

	Fiscal Year Ended			Fiscal Year Ended			Nine Months Ended
	September 30, 2019			September 30, 2018			September 30, 2017
Federal tax at statutory rate	$	12.0		$	(20.0	)	$	(8.1	)
State tax, net of federal tax expense (benefit)		1.5			(5.2	)		(0.4	)
Tax effect of:
Equity-based compensation		1.0			2.4			1.1
Provision to return and deferred tax adjustments		(0.9	)		(0.6	)		—
Non-deductible promotional and entertainment expense		0.8			1.0			0.5
Fuel tax credit and other credits		(0.8	)		(0.7	)		(0.6	)
Change in uncertain tax positions		(0.8	)		0.6			(1.3	)
Non-deductible IPO costs		—			1.6			—
Domestic production activities deduction^(a)		—			(1.7	)		—
Rate change^(b)		0.1			(43.4	)		—
Other, net		(0.1	)		(0.2	)		(0.4	)
Income tax expense (benefit)	$	12.8		$	(66.2	)	$	(9.2	)

(a)	In 2018, the Company calculated refund claims related to the domestic production activities deduction. The refund claims reduced the tax provision by $1.7. The domestic production activities deduction was eliminated by the 2017 Tax Act.

(b)	In 2018, the inclusion of the revaluation of the net deferred tax liability attributable to the 2017 Tax Act reduced the tax provision by $43.4.

Components of Net Deferred Tax Asset and Liability Accounts

The components of the Company’s net deferred tax asset and liability accounts resulting from temporary differences between the tax and financial reporting basis of assets and liabilities are as follows:

	September 30, 2019		September 30, 2018
Deferred tax assets:
Interest rate swaps	$	4.9	$	4.5
Self-insurance reserves		23.7		22.4
Deferred compensation		2.8		2.9
Deferred rent		0.4		0.2
Payroll related accruals		11.2		9.9
Other accrued expenses		2.3		2.5
Allowance for doubtful accounts		1.3		1.5
Net operating loss carryforward		5.0		4.5
Other non-current deferred tax assets		0.9		0.2
Total non-current deferred tax assets		52.5		48.6
Valuation allowance		—		—
Total deferred tax assets	$	52.5	$	48.6

Deferred tax liabilities:
Intangible assets	$	60.9	$	68.5
Property and equipment		42.8		35.7
Inventories		4.7		4.1
Deferred revenue		7.8		6.8
Prepaid assets		0.3		0.1
Other non-current deferred tax liabilities		0.4		0.6
Total non-current deferred tax liabilities		116.9		115.8
Total deferred tax liabilities	$	64.4	$	67.2