| The following is a tabular presentation of nonrecurring fair value measurements along with the level within the fair value hierarchy in |
| which the fair value measurement in its entirety falls: |
| | | | | | | | | | | | | | | | |
| | | 30 September 2013 | | | 2013 |
| | | | Total | | | Level 1 | | | Level 2 | | | Level 3 | | | Loss |
| Long-lived assets—Cost reduction plan (A) | $ | 10.8 | | $ | 0.0 | | $ | 0.0 | | $ | 10.8 | | $ | 11.9 |
| Long-lived assets—Discontinued operations (B) | | 0.0 | | | 0.0 | | | 0.0 | | | 0.0 | | | 18.7 |
| | | | | | | | | | | | | | | | |
| | | 30 September 2012 | | | 2012 |
| | | | Total | | | Level 1 | | | Level 2 | | | Level 3 | | | Loss |
| Long-lived assets—Cost reduction plan (A) | $ | 2.2 | | $ | 0.0 | | $ | 0.0 | | $ | 2.2 | | $ | 6.0 |
| Long-lived assets—Discontinued operations (B) | | 27.2 | | | 0.0 | | | 0.0 | | | 27.2 | | | 33.5 |
| | | | | | | | | | | | | | | | |
| (A) In conjunction with the 2013 and 2012 business restructuring and cost reduction plans, long-lived assets held for sale were written down to fair |
| value, and the loss was included in the respective charges. For additional information, see Note 4, Business Restructuring and Cost Reduction |
| Plans. We quantified the fair value of the assets held for sale using a market approach, based on prices for other market transactions |
| involving comparable assets and our assessment of value considering our knowledge of the markets. |
| | | | | | | | | | | | | | | | |
| (B) During 2013 and 2012, impairment charges were recorded for the remaining assets of the Homecare business to reflect their estimated net |
| realizable value. For additional information, see Note 3, Discontinued Operations. We utilized a market approach to determine the fair value |
| based on our current assessment of the markets for these assets. |
| | | | | | | | | | | | | | | | |
