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DISCONTINUED OPERATIONS (Tables)
 9 Months Ended
Jun. 29, 2018
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes the key components of net loss from discontinued operations:
 
Nine Months Ended (1)
(In millions)
June 30,
2017
Revenues
$
194.0

Cost of revenues
117.3

Gross margin
76.7

Operating expenses (2)
76.1

Operating earnings
0.6

Taxes on earnings
7.4

Net loss from discontinued operations
(6.8
)
Less: Net earnings from discontinued operations attributable to noncontrolling interests
0.1

Net loss from discontinued operations attributable to Varian
$
(6.9
)
(1) 
There was no activity in net loss from discontinued operations during the three and nine months ended June 29, 2018 or the three months ended June 30, 2017.
(2) 
Operating expenses include separation costs of $34.2 million during the nine months ended June 30, 2017. Separation costs include expenses for transaction advisory services, consulting services, restructuring, and other expenses.
The following table summarizes the major classes of assets and liabilities of discontinued operations that were included in the Company's Condensed Consolidated Balance Sheets:
(In millions)
June 29,
2018
 
September 29,
2017
Assets:
 
 
 
Trade accounts receivable, net
$
3.5

 
$
8.1

Inventories
0.5

 
2.9

Prepaid expenses and other current assets
0.4

 
0.1

Current assets of discontinued operations
4.4

 
11.1

Total assets of discontinued operations
$
4.4

 
$
11.1

Liabilities:
 
 
 
Accounts payable
$
0.7

 
$
2.0

Accrued liabilities
1.8

 
0.5

Current liabilities of discontinued operations
2.5

 
2.5

Total liabilities of discontinued operations
$
2.5

 
$
2.5


The following table presents supplemental cash flow information of discontinued operations:
 
Nine Months Ended (1)
(In millions)
June 30,
2017
Operating activities:
 
Share-based compensation expense
$
2.0

Depreciation expense
4.8

Amortization expense
1.8

Investing activities:
 
Purchases of property, plant and equipment
$
(6.4
)

(1) 
There was no significant cash flow activity from discontinued operations during the nine months ended June 29, 2018.