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Note 3 - Receivables
6 Months Ended
Mar. 31, 2013
Financing Receivables [Text Block]
3.            RECEIVABLES

Accounts Receivable

Allowances for Credit Losses
 
March 31,
 2013
   
September 30,
 2012
 
Total
  $ 21.3     $ 19.1  

Customer Financing (Contracts and Notes)

   
March 31,
 2013
   
September 30,
 2012
 
Recorded Investment (principal and interest due, net of deferred interest and fees)
       
Individually evaluated for impairment
  $ 117.6     $ 123.2  
Collectively evaluated for impairment
    294.8       307.1  
Total
  $ 412.4     $ 430.3  
                 
Allowances for Credit Losses
               
Individually evaluated for impairment
  $ 67.4     $ 59.9  
Collectively evaluated for impairment
    13.2       12.9  
Total
  $ 80.6     $ 72.8  

Reconciliation of Allowances for Credit Losses
 
Periods Ended March 31,
 
   
Second Quarters
   
Six Months
 
   
2013
   
2012
   
2013
   
2012
 
Beginning balance
  $ 76.6     $ 70.1     $ 72.8     $ 71.4  
Charge-offs
    -       -       -       -  
Recoveries
    -       -       -       -  
Provisions (1)
    4.0       0.4       7.8       (0.9 )
Ending balance
  $ 80.6     $ 70.5     $ 80.6     $ 70.5  
Current
  $ 63.3     $ 46.8     $ 63.3     $ 46.8  
Non-current
  $ 17.3     $ 23.7     $ 17.3     $ 23.7  

(1)  Included $1.6 million additional Alabama note impairment recorded during the quarter ended March 31, 2013, primarily related to accrued unpaid property taxes on the associated property collateral. The remaining net carrying amount of the note totaled $14.9 million at March 31, 2013.
Age Analysis of Recorded Investment
 
March 31, 2013
   
September 30, 2012
 
   
Contracts
   
Notes
   
Total
   
Contracts
   
Notes
   
Total
 
Past Due:
                                   
1-29 days
  $ 6.6     $ 1.4     $ 8.0     $ 6.6     $ -     $ 6.6  
30-59 days
    5.5       1.4       6.9       6.0       1.4       7.4  
60-89 days
    3.8       1.4       5.2       1.4       1.4       2.8  
Over 90 days
    10.9       46.6       57.5       6.3       40.0       46.3  
Total past due
  $ 26.8     $ 50.8     $ 77.6     $ 20.3     $ 42.8     $ 63.1  
Total current (2)
    278.6       56.2       334.8       288.1       79.1       367.2  
Grand total
  $ 305.4     $ 107.0     $ 412.4     $ 308.4     $ 121.9     $ 430.3  
                                                 
Over 90 days and accruing interest
  $ 0.8     $ 0.1     $ 0.9     $ 1.4     $ 0.3     $ 1.7  
Nonaccrual status (not accruing interest)
    22.2       75.0       97.2       13.8       75.0       88.8  

(2) includes impaired Alabama note of $27.5 at March 31, 2013 and $35.0 at September 30, 2012

Recorded Investment by Credit Quality Indicator Using Credit Profile by Internally Assigned Risk Grade
 
   
March 31, 2013
   
September 30, 2012
 
   
Contracts
   
Notes
   
Total
   
Contracts
   
Notes
   
Total
 
Low
  $ 80.1     $ -     $ 80.1     $ 87.8     $ -     $ 87.8  
Medium
    66.2       0.1       66.3       68.3       0.2       68.5  
High (3)
    159.1       106.9       266.0       152.3       121.7       274.0  
Total recorded investment
  $ 305.4     $ 107.0     $ 412.4     $ 308.4     $ 121.9     $ 430.3  

(3) includes $75.0 of impaired Alabama note receivable

Impaired loans
 
March 31, 2013
   
September 30, 2012
 
   
Contracts
   
Notes
   
Total
   
Contracts
   
Notes
   
Total
 
Recorded investment
  $ 17.3     $ 75.0     $ 92.3     $ 2.5     $ 75.0     $ 77.5  
Unpaid principal face
    24.9       75.0       99.9       2.5       75.0       77.5  
Related allowance
    7.3       60.1       67.4       1.4       58.5       59.9  
Average recorded investment
    9.9       75.0       84.9       3.9       79.5       83.4  

Interest income recognized
on impaired loans
 
Periods Ended March 31,
 
   
2013
   
2012
 
   
Contracts
   
Notes
   
Total
   
Contracts
   
Notes
   
Total
 
Year-to-date
                                   
Total
  $ 0.4     $ -     $ 0.4     $ -     $ -     $ -  
Cash-basis
    -       -       -       -       -       -