Business Restructuring and Cost Reduction Plans (Tables)

12 Months Ended

Sep. 30, 2012

Summary of Carrying Amount of Accrual for Business Restructuring and Cost Reduction Plans

##SR

The following table summarizes the carrying amount of the accrual for the plans at 30 September 2012:
	Severance and		Asset		Contract		Other
	Other Benefits		Actions		Actions		Costs		Total
Second quarter charge- Cost reduction plan	$	80.8	$	6.0	$	-	$	-	$	86.8
Fourth quarter charge- PUI business actions^(A)		2.7		26.6		6.5		18.8		54.6
Fourth quarter charge- PV market actions^(B)		-		34.7		93.5		57.8		186.0
2012 Charge	$	83.5	$	67.3	$	100.0	$	76.6	$	327.4
Amount reflected in environmental liability^(C)		-		-		-		(9.0)		(9.0)
Amount reflected in pension liability		(7.5)		-		-		-		(7.5)
Noncash expenses		(.4)		(67.3)		-		(19.3)		(87.0)
Cash expenditures		(32.8)		-		-		(.1)		(32.9)
Currency translation adjustment		(1.6)		-		-		-		(1.6)
Accrued Balance	$	41.2	$	-	$	100.0	$	48.2	$	189.4

^(A) Charge is net of $32.7 in proceeds received in cash at closing for certain PUI assets and the rights to a supply contract.
^(B) Other includes the write-down of inventory to its net realizable value, the write-down of accounts receivable, and expected losses on purchase commitments.
^(C) Reflected in accrual for environmental obligations. See Note 16, Commitments and Contingencies.

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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