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Restructuring and Other Charges (Tables)

3 Months Ended

Dec. 31, 2012

Restructuring and Related Activities [Abstract]

Schedule of pre-tax restructuring charges

Pre-tax restructuring charges (credits) included in continuing operations for the three months ended December 31, 2012 and 2011 were as follows (in millions):



	Cost of Sales			Selling, General and Administrative			Total
Fiscal 2013:
Fire & emergency	$	—		$	(0.4	)	$	(0.4	)

Fiscal 2012:
Access equipment	$	(0.5	)	$	—		$	(0.5	)
Fire & emergency	—			0.3			0.3
	$	(0.5	)	$	0.3		$	(0.2	)

Schedule of changes in the restructuring reserves, included within other current liabilities

Changes in the Company’s restructuring reserves, included within “Other current liabilities” in the Condensed Consolidated Balance Sheets, were as follows (in millions):



	Employee Severance and Termination Benefits			Other			Total
Balance at September 30, 2012	$	2.8		$	2.1		$	4.9
Restructuring provisions	0.1			(0.5		)	(0.4		)
Utilized - cash	(0.6		)	(0.6		)	(1.2		)
Balance at December 31, 2012	$	2.3		$	1.0		$	3.3

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to 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.

+ References+ Details

- 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.

+ References+ Details