
30 September	2025	2024
Gross Deferred Tax Assets
Basis difference in foreign subsidiaries	$182.3	$—
Revenue recognition	148.5	100.3
Tax loss carryforwards	137.5	132.2
Reserves and accruals	115.6	83.1
Currency losses	60.3	12.6
Retirement benefits and compensation accruals	59.2	62.5
Tax credits and other tax carryforwards	49.9	45.5
Other	76.2	44.6
Valuation allowance	(506.3)	(158.4)
Deferred Tax Assets	$323.2	$322.4
Gross Deferred Tax Liabilities
Plant and equipment	$623.5	$1,205.8


Unremitted earnings of foreign entities	125.4	103.4
Partnership and other investments	18.1	19.2
Intangible assets	5.2	17.3
Other	2.7	8.8
Deferred Tax Liabilities	$774.9	$1,354.5
Net Deferred Income Tax Liability	$451.7	$1,032.1


	2025	2024
Deferred Tax Assets
Other noncurrent assets	$127.9	$127.8
Deferred Tax Liabilities
Deferred income taxes	579.6	1,159.9
Net Deferred Income Tax Liability	$451.7	$1,032.1

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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 components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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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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