Goodwill

6 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the six months ended 31 March 2018 are as follows:

	Industrial Gases– Americas		Industrial Gases– EMEA		Industrial Gases– Asia		Industrial Gases– Global		Total
Goodwill, net at 30 September 2017		$163.7		$402.4		$135.2		$20.2		$721.5
Acquisitions	—		27.7		35.2		—		62.9
Currency translation	3.5		22.0		5.0		.1		30.6
Goodwill, net at 31 March 2018		$167.2		$452.1		$175.4		$20.3		$815.0

	31 March			30 September
	2018			2017
Goodwill, gross		$1,257.0			$1,138.7
Accumulated impairment losses	(442.0		)	(417.2		)
Goodwill, net		$815.0			$721.5

We review goodwill for impairment annually in the fourth quarter of the fiscal year and whenever events or changes in circumstances indicate that the carrying value of goodwill might not be recoverable.

The accumulated impairment losses of $442.0 as of 31 March 2018 are attributable to LASA within the Industrial Gases –Americas segment and include impairment charges recorded in previous years as well as the impacts of currency translation on the losses.