XML 31 R16.htm IDEA: XBRL DOCUMENT v3.3.1.900
Goodwill
3 Months Ended
Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill

9. GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the three months ended 31 December 2015 are as follows:

IndustrialIndustrialIndustrialIndustrial
Gases–Gases–Gases–Gases–Materials
AmericasEMEAAsiaGlobalTechnologiesTotal
Goodwill, net at 30 September 2015$297.6$386.5$133.1$19.9$294.2$1,131.3
Currency translation(3.3)(12.2).1(.2)(.3)(15.9)
Goodwill, net at 31 December 2015$294.3$374.3$133.2$19.7$293.9$1,115.4

31 December30 September
20152015
Goodwill, gross$1,354.8$1,375.0
Accumulated impairment losses(A)(239.4)(243.7)
Goodwill, net$1,115.4$1,131.3
(A)Amount is attributable to the Industrial Gases – Americas segment and includes currency translation of $65.8 and $61.5 as of 31 December 2015
and 30 September 2015, respectively.

We conduct goodwill impairment testing in the fourth quarter of each fiscal year and whenever events and changes in circumstances indicate that the carrying value of goodwill might not be recoverable.