RECEIVABLES

9 Months Ended

Jun. 30, 2014

RECEIVABLES

Financing Receivables

3.  RECEIVABLES

ACCOUNTS RECEIVABLE

	June 30, 2014		September 30, 2013
Allowances for Credit Losses	$	27.1	$	22.3

CUSTOMER FINANCING—CONTRACTS AND NOTES

Reconciliation of Allowances for Credit Losses
	Third Quarters						Nine Months
Periods Ended June 30,	2014			2013			2014			2013
Beginning balance	$	88.4		$	80.6		$	78.5		$	72.8
Charge-offs and other adjustments		(5.3	)		-			(5.3	)		-
Recoveries		-			-			-			-
Provisions		2.3			(4.5	)		12.2			3.3
Ending balance	$	85.4		$	76.1		$	85.4		$	76.1
Current portion	$	78.2		$	61.4		$	78.2		$	61.4
Noncurrent portion		7.2			14.7			7.2			14.7

Recorded Investment	June 30, 2014						September 30, 2013
(principal and interest due, net of deferred interest and fees)	Contracts		Notes		Total		Contracts		Notes		Total
Individually evaluated for impairment	$	23.1	$	75.5	$	98.6	$	7.4	$	75.0	$	82.4
Collectively evaluated for impairment		317.6		0.1		317.7		375.8		15.2		391.0
Total	$	340.7	$	75.6	$	416.3	$	383.2	$	90.2	$	473.4
Allowances for Credit Losses	June 30, 2014						September 30, 2013
	Contracts		Notes		Total		Contracts		Notes		Total
Individually evaluated for impairment	$	10.8	$	56.5	$	67.3	$	2.6	$	60.8	$	63.4
Collectively evaluated for impairment		18.1		0.0		18.1		14.4		0.7		15.1
Total	$	28.9	$	56.5	$	85.4	$	17.0	$	61.5	$	78.5

Recorded Investment Aging Analysis	June 30, 2014						September 30, 2013
	Contracts		Notes		Total		Contracts		Notes		Total
Past Due
1-29 days	$	7.5	$	1.3	$	8.8	$	18.4	$	1.5	$	19.9
30-59 days		4.2		1.3		5.5		5.1		1.4		6.5
60-89 days		3.3		1.3		4.6		4.5		1.3		5.8
Over 90 days		21.8		62.8		84.6		16.1		54.9		71.0
Total(1)	$	36.8	$	66.7	$	103.5	$	44.1	$	59.1	$	103.2
Amount not past due (2)		303.9		8.9		312.8		339.1		31.1		370.2
Grand total	$	340.7	$	75.6	$	416.3	$	383.2	$	90.2	$	473.4
(1)Alabama impaired note included in total past due			$	66.3	$	66.3			$	56.2	$	56.2
(2)Alabama impaired note included in amount not past due				8.7		8.7				18.8		18.8
Over 90 days, accruing interest	$	0.5	$	-	$	0.5	$	-	$	1.3	$	1.3
Nonaccrual status		22.2		75.5		97.7		13.5		76.2		89.7

Recorded Investment by Credit Quality Indicator	June 30, 2014						September 30, 2013
(Using Credit Profile by Internally Assigned Risk Grade)	Contracts		Notes		Total		Contracts		Notes		Total
Low	$	142.8	$	-	$	142.8	$	126.1	$	-	$	126.1
Medium		77.6		0.1		77.7		100.2		0.1		100.3
High (3)		120.3		75.5		195.8		156.9		90.1		247.0
Total	$	340.7	$	75.6	$	416.3	$	383.2	$	90.2	$	473.4
(3) Alabama impaired note included			$	75.0	$	75.0			$	75.0	$	75.0

Impaired Loans	June 30, 2014						September 30, 2013
	Contracts		Notes		Total		Contracts		Notes		Total
Recorded investment	$	223.6	$	75.6	$	299.2	$	5.7	$	75.0	$	80.7
Unpaid principal face		17.5		75.5		93.0		5.8		75.0		80.8
Related allowance		10.6		56.5		67.1		2.6		60.8		63.4
Average recorded investment		11.4		75.3		86.7		4.1		75.0		79.1

Interest income recognized on impaired contracts, none of which was cash basis, totaled $0.2 million for the nine months ended June 30, 2014 and $0.5 million during the comparable nine months of the prior year.