
30 September	2024	2023
Gross Deferred Tax Assets
Tax loss carryforwards	$132.2	$141.8
Revenue recognition	100.3	38.8
Reserves and accruals	83.1	65.2

Retirement benefits and compensation accruals	62.5	75.2
Tax credits and other tax carryforwards	45.5	46.2
Currency losses	12.6	—
Valuation allowance	(158.4)	(153.3)
Other	44.6	42.5
Deferred Tax Assets	$322.4	$256.4
Gross Deferred Tax Liabilities
Plant and equipment	$1,205.8	$1,192.0
Currency gains	—	20.6

Unremitted earnings of foreign entities	103.4	72.0
Partnership and other investments	19.2	18.6
Intangible assets	17.3	48.5
Other	8.8	11.1
Deferred Tax Liabilities	$1,354.5	$1,362.8
Net Deferred Income Tax Liability	$1,032.1	$1,106.4


	2024	2023
Deferred Tax Assets
Other noncurrent assets	$127.8	$159.6
Deferred Tax Liabilities
Deferred income taxes	1,159.9	1,266.0
Net Deferred Income Tax Liability	$1,032.1	$1,106.4

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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