3. RECEIVABLES

Accounts Receivable

	December 31, 2013				September 30, 2013
Allowances for Credit Losses		$	26.5			$	22.3

Customer Financing (Contracts and Notes)

	December 31,		September 30,
	2013		2013
Recorded Investment (principal and interest due, net of deferred interest and fees)
Individually evaluated for impairment	$	82.5	$	82.4
Collectively evaluated for impairment		400.7		391.0
Total	$	483.2	$	473.4

Allowances for Credit Losses
Individually evaluated for impairment	$	63.6	$	63.4
Collectively evaluated for impairment		16.4		15.1
Total	$	80.0	$	78.5

Reconciliation of Allowances for Credit Losses

First Quarters Ended December 31,	2013		2012
Beginning balance	$	78.5	$	72.8
Charge-offs		-		-
Recoveries		-		-
Provisions		1.5		3.8
Ending balance	$	80.0	$	76.6
Current	$	73.2	$	56.8
Non-current	$	6.8	$	19.8

Age Analysis of Recorded Investment
	December 31, 2013						September 30, 2013
	Contracts		Notes		Total		Contracts		Notes		Total
Past Due:
1-29 days	$	17.7	$	1.3	$	19.0	$	18.4	$	1.5	$	19.9
30-59 days		5.6		1.3		6.9		5.1		1.4		6.5
60-89 days		3.2		1.2		4.4		4.5		1.3		5.8
Over 90 days		14.9		55.2		70.1		16.1		54.9		71.0
Total past due	$	41.4	$	59.0	$	100.4	$	44.1	$	59.1	$	103.2
Total current ⁽¹⁾		357.8		25.0		382.8		339.1		31.1		370.2
Grand total	$	399.2	$	84.0	$	483.2	$	383.2	$	90.2	$	473.4

Over 90 days, accruing interest	$	1.2	$	0.2	$	1.4	$	-	$	1.3	$	1.3
Nonaccrual status		11.8		75.0		86.8		13.5		76.2		89.7

⁽¹⁾ includes impaired Alabama note of $16.2 million at December 31, 2013 and $18.8 million at September 30, 2013

Recorded Investment by Credit Quality Indicator Using Credit Profile by Internally Assigned Risk Grade

	December 31, 2013									September 30, 2013
	Contracts			Notes			Total			Contracts			Notes			Total
Low		$	155.0		$	-		$	155.0		$	126.1		$	-		$	126.1
Medium			96.8			-			96.8			100.2			0.1			100.3
High ⁽²⁾			147.4			84.0			231.4			156.9			90.1			247.0
Total recorded investment		$	399.2		$	84.0		$	483.2		$	383.2		$	90.2		$	473.4

⁽²⁾ includes $75.0 million of impaired Alabama note receivable

Impaired loans	December 31, 2013						September 30, 2013
	Contracts		Notes		Total		Contracts		Notes		Total
Recorded investment	$	5.9	$	75.0	$	80.9	$	5.7	$	75.0	$	80.7
Unpaid principal face		6.0		75.0		81.0		5.8		75.0		80.8
Related allowance		2.8		60.8		63.6		2.6		60.8		63.4
Average recorded investment		2.9		75.0		77.9		4.1		75.0		79.1

Interest income recognized on impaired contracts totaled $0.1 million (accrual basis) for the three months ended December 31, 2013 and $0.4 million during the comparable prior year period.