Oshkosh (OSK) 10-Q 28 Jul 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2016	Jul. 21, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	OSHKOSH CORP
Entity Central Index Key	775,158
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding (in shares)		73,484,583
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement [Abstract]
Net sales	$ 1,747.5	$ 1,612.3	$ 4,523.8	$ 4,519.8
Cost of sales	1,432.9	1,328.3	3,767.1	3,730.3
Gross income	314.6	284	756.7	789.5
Operating expenses:
Selling, general and administrative	154.7	134.2	448.7	437.5
Amortization of purchased intangibles	13.1	13.2	39.5	40
Total operating expenses	167.8	147.4	488.2	477.5
Operating income	146.8	136.6	268.5	312
Other income (expense):
Interest expense	(15.8)	(13.2)	(46)	(56.4)
Interest income	0.5	0.6	1.5	2
Miscellaneous, net	0.8	(0.2)	(0.2)	(0.2)
Income before income taxes and equity in earnings of unconsolidated affiliates	132.3	123.8	223.8	257.4
Provision for income taxes	48.4	34.8	70.4	80.5
Income before equity in earnings of unconsolidated affiliates	83.9	89	153.4	176.9
Equity in earnings of unconsolidated affiliates	0.3	0.9	1.5	2.3
Net income	$ 84.2	$ 89.9	$ 154.9	$ 179.2
Earnings per share attributable to common shareholders:
Basic earnings per share (in dollars per share)	$ 1.15	$ 1.15	$ 2.11	$ 2.28
Diluted earnings per share (in dollars per share)	1.13	1.13	2.08	2.25
Cash dividends declared per share on Common Stock (in dollars per share)	$ 0.19	$ 0.17	$ 0.57	$ 0.51

CONDENSED CONSOLIDATED STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net income	$ 84.2	$ 89.9	$ 154.9	$ 179.2
Other comprehensive income (loss), net of tax:
Employee pension and postretirement benefits	0.6	0.7	1.5	1
Currency translation adjustments	(12.6)	13.2	(4.9)	(62.8)
Change in fair value of derivative instruments	(0.1)	(0.1)	(0.1)	(0.1)
Total other comprehensive income (loss), net of tax	(12.1)	13.8	(3.5)	(61.9)
Comprehensive income	$ 72.1	$ 103.7	$ 151.4	$ 117.3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2016	Sep. 30, 2015
Current assets:
Cash and cash equivalents	$ 45.5	$ 42.9
Receivables, net	1,198.4	964.6
Inventories, net	1,254.9	1,301.7
Deferred income taxes, net	55.1	52.2
Prepaid income taxes	23.4	22.8
Other current assets	67.1	45.1
Total current assets	2,644.4	2,429.3
Investment in unconsolidated affiliates	15.2	16.2
Property, plant and equipment, net	479.1	475.8
Goodwill	1,001	1,001.1
Purchased intangible assets, net	566.7	606.7
Other long-term assets	86.3	83.9
Total assets	4,792.7	4,613
Current liabilities:
Revolving credit facilities and current maturities of long-term debt	127	83.5
Accounts payable	565.1	552.8
Customer advances	492.9	440.2
Payroll-related obligations	138.5	116.6
Other current liabilities	293.9	265
Total current liabilities	1,617.4	1,458.1
Long-term debt, less current maturities	840	855
Deferred income taxes, net	92.9	91.7
Other long-term liabilities	298	297.1
Commitments and contingencies
Shareholders' equity:
Preferred Stock ($.01 par value; 2,000,000 shares authorized; none issued and outstanding)	0	0
Common Stock ($.01 par value; 300,000,000 shares authorized; 92,101,465 shares issued)	0.9	0.9
Additional paid-in capital	782.8	771.5
Retained earnings	2,129.5	2,016.5
Accumulated other comprehensive loss	(147.9)	(144.4)
Common Stock in treasury, at cost (18,663,358 and 16,647,031 shares, respectively)	(820.9)	(733.4)
Total shareholders’ equity	1,944.4	1,911.1
Total liabilities and shareholders' equity	$ 4,792.7	$ 4,613

CONDENSED CONSOLIDATED BALANCE5

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2016	Sep. 30, 2015
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures [Abstract]
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized	2,000,000	2,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common Stock, shares authorized	300,000,000	300,000,000
Common Stock, shares issued	92,101,465	92,101,465
Common Stock in treasury, shares	18,663,358	16,647,031

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Common Stock in Treasury at Cost
Balance at Sep. 30, 2014	$ 1,985	$ 0.9	$ 758	$ 1,840.1	$ (69.2)	$ (544.8)
Changes in Equity
Net income	179.2			179.2
Employee pension and postretirement benefits, net of tax	1				1
Currency translation adjustments, net	(62.8)				(62.8)
Cash Dividends	(40)			(40)
Repurchases of Common Stock	(88.1)					(88.1)
Exercise of stock options	7.3					7.3
Stock-based compensation expense	16.4		16.4
Excess tax benefit from stock-based compensation	4.2		4.2
Payment of earned performance shares	0		(7.4)			7.4
Adjustments Related to Tax Withholding for Share-based Compensation	(4.9)					(4.9)
Change in fair value of derivative instruments	(0.1)				(0.1)
Other	0.4		(0.4)			0.8
Balance at Jun. 30, 2015	1,997.6	0.9	770.8	1,979.3	(131.1)	(622.3)
Balance at Sep. 30, 2015	1,911.1	0.9	771.5	2,016.5	(144.4)	(733.4)
Changes in Equity
Net income	154.9			154.9
Employee pension and postretirement benefits, net of tax	1.5				1.5
Currency translation adjustments, net	(4.9)				(4.9)
Cash Dividends	(41.9)			(41.9)
Repurchases of Common Stock	(100.1)					(100.1)
Exercise of stock options	8.8		(1.8)			10.6
Stock-based compensation expense	16		16
Excess tax benefit from stock-based compensation	0.4		0.4
Payment of earned performance shares	0		(2.6)			2.6
Adjustments Related to Tax Withholding for Share-based Compensation	(1.6)					(1.6)
Change in fair value of derivative instruments	(0.1)				(0.1)
Other	0.3		(0.7)			1
Balance at Jun. 30, 2016	$ 1,944.4	$ 0.9	$ 782.8	$ 2,129.5	$ (147.9)	$ (820.9)

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Statement of Stockholders' Equity [Abstract]
Employee pension and postretirement benefits, tax	$ 0.8	$ 0.4
Cash dividends declared per share on Common Stock (in dollars per share)	$ 0.57	$ 0.51

CONDENSED CONSOLIDATED STATEME8

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Operating activities:
Net income	$ 154.9	$ 179.2
Depreciation and amortization	95.9	94.1
Stock-based compensation expense	16	16.4
Deferred income taxes	(4.5)	(7.1)
Foreign currency transaction losses	0.1	7.9
Gain on sale of assets	(7.6)	(8.6)
Other non-cash adjustments	0.7	14.5
Changes in operating assets and liabilities	(93.6)	(333)
Net cash provided (used) by operating activities	161.9	(36.6)
Investing activities:
Additions to property, plant and equipment	(62.3)	(100)
Additions to equipment held for rental	(30.9)	(19.8)
Acquisitions of business, net of cash acquired	0	(8.8)
Proceeds from sale of equipment held for rental	33.7	25.5
Other investing activities	(1.5)	(0.7)
Net cash used by investing activities	(61)	(103.8)
Financing activities:
Net decrease in short-term debt	(16.5)	0
Proceeds from issuance of debt (original maturities greater than three months)	323.5	345
Repayment of debt (original maturities greater than three months)	(278.5)	(340)
Repurchases of Common Stock	(100.1)	(88.1)
Dividends paid	(41.9)	(40)
Debt Issuance Costs	0	(15.5)
Proceeds from exercise of stock options	8.8	7.3
Excess tax benefit from stock-based compensation	1.3	4.3
Net cash used by financing activities	(103.4)	(127)
Effect of exchange rate changes on cash	5.1	(0.2)
Increase (decrease) in cash and cash equivalents	2.6	(267.6)
Cash and cash equivalents at beginning of period	42.9	313.8
Cash and cash equivalents at end of period	45.5	46.2
Supplemental disclosures:
Cash paid for interest	34.4	31.9
Cash paid for income taxes	$ 65.6	$ 60.5

Basis of Presentation

Basis of Presentation	9 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation In the opinion of management, the accompanying unaudited Condensed Consolidated Financial Statements contain all adjustments (which include normal recurring adjustments, unless otherwise noted) necessary to present fairly the financial position, results of operations and cash flows for the periods presented. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") have been condensed or omitted pursuant to the rules and regulations of the U.S. Securities and Exchange Commission. These Condensed Consolidated Financial Statements should be read in conjunction with the audited financial statements and notes thereto included in the Annual Report on Form 10-K of Oshkosh Corporation for the year ended September 30, 2015. The interim results are not necessarily indicative of results for the full year. “Oshkosh” refers to Oshkosh Corporation not including its subsidiaries and “the Company” refers to Oshkosh Corporation and its subsidiaries. Certain reclassifications have been made to the fiscal 2015 financial statements to conform to the fiscal 2016 presentation.

New Accounting Standards

New Accounting Standards	9 Months Ended
	Jun. 30, 2016
New Accounting Standards [Abstract]
New Accounting Pronouncements	New Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) , which clarifies the principles for recognizing revenue. This guidance requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09, as amended by ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations, ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, and ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, becomes effective for fiscal years and interim periods beginning after December 15, 2017, with adoption permitted one year earlier. The Company is currently evaluating the impact of ASU 2014-09 on the Company’s financial statements and has not yet determined its method of adoption. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Topic 835-30), Simplifying the Presentation of Debt Issuance Costs . ASU 2015-03 is part of the FASB’s initiative to simplify accounting standards. The guidance requires an entity to recognize debt issuance costs related to a debt liability as a direct deduction from the carrying amount of the debt liability in the balance sheet, thereby increasing the effective rate of interest, as opposed to a deferred cost. The Company will be required to adopt ASU 2015-03 as of October 1, 2016. The Company does not expect the adoption of ASU 2015-03 to have a material impact on the Company's financial statements. In July 2015, the FASB issued ASU 2015-11, Inventory (Topic 330), Simplifying the Measurement of Inventory . ASU 2015-11 is part of the FASB’s initiative to simplify accounting standards. The guidance requires an entity to recognize inventory within the scope of the standard at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company will be required to adopt ASU 2015-11 as of October 1, 2017. The Company is currently evaluating the impact of ASU 2015-11 on the Company’s financial statements. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740), Balance Sheet Classification of Deferred Taxes. ASU 2015-17 is part of the FASB's initiative to reduce complexity of financial statements. The guidance removes the requirement to separate and classify deferred income tax liabilities and assets into current and noncurrent amounts and requires an entity to classify all deferred tax liabilities and assets as noncurrent. The Company will be required to adopt ASU 2015-17 as of October 1, 2017. The Company does not expect the adoption of ASU 2015-17 to have a material impact on the Company's financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which is expected to increase transparency and comparability among organizations . The standard requires lessees to reflect most leases on their balance sheet as lease liabilities with a corresponding right-of-use asset, while leaving presentation of lease expense in the statement of comprehensive income largely unchanged. The standard also eliminates the real-estate specific provisions that exist under current U.S. GAAP and modifies the classification criteria and accounting lessors must apply to sales-type and direct financing leases. The standard is effective for fiscal years and interim periods beginning after December 15, 2018, and early adoption is permitted. The Company is currently evaluating the impact of ASU 2016-02 on the Company's financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting. ASU 2016-09 is part of the FASB’s initiative to simplify accounting standards. The standard requires that all tax effects of share-based payments at settlement (or expiration) be recorded in the income statement at the time the tax effects arise. The standard also clarifies that cash flows resulting from share-based payments be reported as operating activities within the statement of cash flows, permits employers to withhold shares upon settlement of an award to satisfy an employee's tax liability up to the employee's maximum individual tax rate in the relevant jurisdiction without resulting in liability classification of the award and permits entities to make an accounting policy election to estimate or use actual forfeitures when recognizing the expense of share-based compensation. The Company will be required to adopt ASU 2016-09 as of October 1, 2017. The Company is currently evaluating the impact of ASU 2016-09 on the Company's financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments . The standard requires a change in the measurement approach for credit losses on financial assets measured on an amortized cost basis from an incurred loss method to an expected loss method, thereby eliminating the requirement that a credit loss be considered probable to impact the valuation of a financial asset measured on an amortized cost basis. The standard requires the measurement of expected credit losses to be based on relevant information about past events, including historical experience, current conditions, and a reasonable and supportable forecast that affects the collectibility of the related financial asset.The Company will be required to adopt ASU 2016-13 as of October 1, 2020. The Company is currently evaluating the impact of ASU 2016-13 on the Company's financial statements.

Receivables

Receivables	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
Receivables	Receivables Receivables consisted of the following (in millions): June 30, September 30, 2016 2015 U.S. government: Amounts billed $ 55.8 $ 63.1 Costs and profits not billed 33.7 66.8 89.5 129.9 Other trade receivables 1,075.6 782.3 Finance receivables 6.9 7.4 Notes receivable 37.2 29.6 Other receivables 39.1 57.7 1,248.3 1,006.9 Less allowance for doubtful accounts (22.7 ) (20.3 ) $ 1,225.6 $ 986.6 Classification of receivables in the Condensed Consolidated Balance Sheets consisted of the following (in millions): June 30, September 30, 2016 2015 Current receivables $ 1,198.4 $ 964.6 Long-term receivables (included in Other long-term assets) 27.2 22.0 $ 1,225.6 $ 986.6 Finance and notes receivable aging and accrual status consisted of the following (in millions): Finance Receivables Notes Receivable June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 Aging of receivables that are past due: Greater than 30 days and less than 60 days $ — $ — $ — $ — Greater than 60 days and less than 90 days — — — — Greater than 90 days — — — — Receivables on nonaccrual status 1.1 1.1 26.4 22.9 Receivables past due 90 days or more and still accruing — — — — Receivables subject to general reserves 2.9 6.2 — — Allowance for doubtful accounts (0.1 ) (0.1 ) — — Receivables subject to specific reserves 4.0 1.2 37.2 29.6 Allowance for doubtful accounts (0.7 ) — (13.0 ) (12.7 ) Finance Receivables: Finance receivables represent sales-type leases resulting from the sale of the Company's products and the purchase of finance receivables from lenders pursuant to customer defaults under program agreements with finance companies. Finance receivables originated by the Company generally include a residual value component. Residual values are determined based on the expectation that the underlying equipment will have a minimum fair market value at the end of the lease term. This residual value accrues to the Company at the end of the lease. The Company uses its experience and knowledge as an original equipment manufacturer and participant in end markets for the related products along with third-party studies to estimate residual values. The Company monitors these values for impairment on a periodic basis and reflects any resulting reductions in value in current earnings. Delinquency is the primary indicator of credit quality of finance receivables. The Company maintains a general allowance for finance receivables considered doubtful of future collection based upon historical experience. Additional allowances are established based upon the Company’s perception of the quality of the finance receivables, including the length of time the receivables are past due, past experience of collectibility and underlying economic conditions. In circumstances where the Company believes collectibility is no longer reasonably assured, a specific allowance is recorded to reduce the net recognized receivable to the amount reasonably expected to be collected. Finance receivables are written off if management determines that the specific borrower does not have the ability to repay the loan amounts due in full. The terms of the finance agreements generally give the Company the ability to take possession of the underlying collateral. The Company may incur losses in excess of recorded allowances if the financial condition of its customers were to deteriorate or the full amount of any anticipated proceeds from the sale of the collateral supporting its customers’ financial obligations is not realized. Notes Receivable: Notes receivable include amounts related to refinancing of trade accounts and finance receivables. As of June 30, 2016 , approximately 87% of the notes receivable balance outstanding was due from four parties. The Company routinely evaluates the creditworthiness of its customers and establishes reserves where the Company believes collectibility is no longer reasonably assured. Certain notes receivable are collateralized by a security interest in the underlying assets and/or other assets owned by the debtor. The Company may incur losses in excess of recorded allowances if the financial condition of its customers were to deteriorate or the full amount of any anticipated proceeds from the sale of the collateral supporting its customers' financial obligations is not realized. Quality of Finance and Notes Receivable: The Company does not accrue interest income on finance and notes receivable in circumstances where the Company believes collectibility is no longer reasonably assured. Any cash payments received on nonaccrual finance and notes receivable are applied first to the principal balances. The Company does not resume accrual of interest income until the customer has shown that it is capable of meeting its financial obligations by making timely payments over a sustained period of time. The Company determines past due or delinquency status based upon the due date of the receivable. Receivables subject to specific reserves also include loans that the Company has modified in troubled debt restructurings as a concession to customers experiencing financial difficulty. To minimize the economic loss, the Company may modify certain finance and notes receivable. Modifications generally consist of restructured payment terms and time frames in which no payments are required. At June 30, 2016 , restructured finance and notes receivables were $0.4 million and $14.4 million , respectively. Losses on troubled debt restructurings were not significant during the three and nine months ended June 30, 2016 and 2015 , respectively. Changes in the Company’s allowance for doubtful accounts by type of receivable were as follows (in millions): Three Months Ended June 30, 2016 Three Months Ended June 30, 2015 Finance Notes Trade and Other Total Finance Notes Trade and Other Total Allowance for doubtful accounts at beginning of period $ 0.4 $ 13.2 $ 8.3 $ 21.9 $ — $ 12.1 $ 9.1 $ 21.2 Provision for doubtful accounts, net of recoveries 0.4 0.1 0.6 1.1 — — 0.2 0.2 Charge-off of accounts — — — — — — (1.7 ) (1.7 ) Foreign currency translation — (0.3 ) — (0.3 ) — 0.4 — 0.4 Allowance for doubtful accounts at end of period $ 0.8 $ 13.0 $ 8.9 $ 22.7 $ — $ 12.5 $ 7.6 $ 20.1 Nine Months Ended June 30, 2016 Nine Months Ended June 30, 2015 Finance Notes Trade and Other Total Finance Notes Trade and Other Total Allowance for doubtful accounts at beginning of period $ 0.1 $ 12.7 $ 7.5 $ 20.3 $ — $ 13.6 $ 8.2 $ 21.8 Provision for doubtful accounts, net of recoveries 0.7 0.4 1.8 2.9 — 0.1 1.4 1.5 Charge-off of accounts — — (0.4 ) (0.4 ) — — (1.9 ) (1.9 ) Foreign currency translation — (0.1 ) — (0.1 ) — (1.2 ) (0.1 ) (1.3 ) Allowance for doubtful accounts at end of period $ 0.8 $ 13.0 $ 8.9 $ 22.7 $ — $ 12.5 $ 7.6 $ 20.1

Inventories

Inventories	9 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consisted of the following (in millions): June 30, September 30, 2016 2015 Raw materials $ 514.8 $ 532.1 Partially finished products 353.1 266.3 Finished products 485.8 594.4 Inventories at FIFO cost 1,353.7 1,392.8 Less: Progress/performance-based payments on U.S. government contracts (19.6 ) (12.9 ) Excess of FIFO cost over LIFO cost (79.2 ) (78.2 ) $ 1,254.9 $ 1,301.7 Title to all inventories related to U.S. government contracts, which provide for progress or performance-based payments, vests with the U.S. government to the extent of unliquidated progress or performance-based payments.

Investments in Unconsolidated A

Investments in Unconsolidated Affiliates	9 Months Ended
	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investments in Unconsolidated Affiliates	Investments in Unconsolidated Affiliates Investments in unconsolidated affiliates are accounted for under the equity method and consisted of the following (in millions): June 30, September 30, 2016 2015 Mezcladoras (Mexico) $ 10.1 $ 10.6 RiRent (The Netherlands) 5.1 5.8 Other investments in unconsolidated affiliates — (0.2 ) $ 15.2 $ 16.2 Recorded investments generally represent the Company’s maximum exposure to loss as a result of the Company’s ownership interest. Earnings or losses are reflected in “Equity in earnings of unconsolidated affiliates” in the Condensed Consolidated Statements of Income. The Company and an unaffiliated third party are joint venture partners in Mezcladoras Y Trailers de Mexico, S.A. de C.V. (“Mezcladoras”). Mezcladoras is a manufacturer and distributor of industrial and commercial machinery with primary operations in Mexico. The Company recognized sales to Mezcladoras of $4.1 million and $7.6 million during the nine months ended June 30, 2016 and 2015 , respectively. The Company recognizes income on sales to Mezcladoras at the time of shipment in proportion to the outside third-party interest in Mezcladoras and recognizes the remaining income upon the joint venture's sale of inventory to an unaffiliated customer. The Company earns a service fee for certain operational support services provided to Mezcladoras. The Company recognized service fees of $1.0 million and $0.9 million for the nine months ended June 30, 2016 and 2015 , respectively. The Company received dividends of $1.2 million from Mezcladoras during the nine months ended June 30, 2016 . Mezcladoras did not distribute a dividend in the nine months ended June 30, 2015 . The Company and an unaffiliated third party are joint venture partners in RiRent Europe BV (“RiRent”). RiRent maintains a fleet of access equipment for short-term lease to rental companies throughout most of Europe. The re-rental fleet provides rental companies with equipment to support requirements on short notice. RiRent does not provide services directly to end users. The Company and its joint venture partner are in the process of winding down RiRent. To the extent that RiRent has existing outstanding contracts, those contracts will continue to be maintained. The Company received dividends of €0.9 million ( $1.0 million ) and €4.5 million ( $5.3 million ) from RiRent during the nine months ended June 30, 2016 and 2015, respectively.

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment consisted of the following (in millions): June 30, September 30, 2016 2015 Land and land improvements $ 57.3 $ 57.5 Buildings 277.6 274.8 Machinery and equipment 728.1 681.1 Equipment on operating lease to others 42.4 42.2 Construction in progress 28.9 38.1 1,134.3 1,093.7 Less accumulated depreciation (655.2 ) (617.9 ) $ 479.1 $ 475.8 Depreciation expense was $18.4 million and $16.1 million for the three months ended June 30, 2016 and 2015 , respectively. Depreciation expense was $54.2 million and $48.4 million for the nine months ended June 30, 2016 and 2015 , respectively. Capitalized interest was insignificant for all reported periods. Equipment on operating lease to others represents the cost of equipment shipped to customers for whom the Company has guaranteed the residual value and equipment on short-term leases. These transactions are accounted for as operating leases with the related assets capitalized and depreciated over their estimated economic lives of five to ten years. Cost less accumulated depreciation for equipment on operating lease at June 30, 2016 and September 30, 2015 was $34.4 million and $33.9 million , respectively.

Goodwill and Purchased Intangib

Goodwill and Purchased Intangible Assets	9 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Purchased Intangible Assets	Goodwill and Purchased Intangible Assets Goodwill and other indefinite-lived intangible assets are not amortized, but are reviewed for impairment annually or more frequently if potential interim indicators exist that could result in impairment. The Company performs its annual impairment test in the fourth quarter of its fiscal year. The following table presents changes in goodwill during the nine months ended June 30, 2016 (in millions): Access Equipment Fire & Emergency Commercial Total Net goodwill at September 30, 2015 $ 874.2 $ 106.1 $ 20.8 $ 1,001.1 Foreign currency translation (0.2 ) — 0.1 (0.1 ) Net goodwill at June 30, 2016 $ 874.0 $ 106.1 $ 20.9 $ 1,001.0 The following table presents details of the Company’s goodwill allocated to the reportable segments (in millions): June 30, 2016 September 30, 2015 Gross Accumulated Impairment Net Gross Accumulated Impairment Net Access equipment $ 1,806.1 $ (932.1 ) $ 874.0 $ 1,806.3 $ (932.1 ) $ 874.2 Fire & emergency 108.1 (2.0 ) 106.1 108.1 (2.0 ) 106.1 Commercial 196.8 (175.9 ) 20.9 196.7 (175.9 ) 20.8 $ 2,111.0 $ (1,110.0 ) $ 1,001.0 $ 2,111.1 $ (1,110.0 ) $ 1,001.1 Details of the Company’s total purchased intangible assets are as follows (in millions): June 30, 2016 Weighted- Average Life (in years) Gross Accumulated Amortization Net Amortizable intangible assets: Distribution network 39.1 $ 55.4 $ (27.7 ) $ 27.7 Non-compete 10.5 56.3 (56.3 ) — Technology-related 11.9 104.7 (89.5 ) 15.2 Customer relationships 12.8 549.8 (415.7 ) 134.1 Other 16.3 16.5 (14.6 ) 1.9 14.5 782.7 (603.8 ) 178.9 Non-amortizable trade names 387.8 — 387.8 $ 1,170.5 $ (603.8 ) $ 566.7 September 30, 2015 Weighted- Average Life (in years) Gross Accumulated Amortization Net Amortizable intangible assets: Distribution network 39.1 $ 55.4 $ (26.6 ) $ 28.8 Non-compete 10.5 56.4 (56.3 ) 0.1 Technology-related 11.9 104.8 (83.3 ) 21.5 Customer relationships 12.8 550.3 (384.0 ) 166.3 Other 16.5 16.5 (14.3 ) 2.2 14.5 783.4 (564.5 ) 218.9 Non-amortizable trade names 387.8 — 387.8 $ 1,171.2 $ (564.5 ) $ 606.7 The estimated future amortization expense of purchased intangible assets for the remainder of fiscal 2016 and the five years succeeding September 30, 2016 are as follows: 2016 (remaining three months) - $13.1 million ; 2017 - $45.8 million ; 2018 - $38.3 million ; 2019 - $36.9 million ; 2020 - $11.0 million and 2021 - $5.3 million .

Credit Agreements

Credit Agreements	9 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Credit Agreements	Credit Agreements The Company was obligated under the following debt instruments (in millions): June 30, September 30, 2016 2015 Senior Secured Term Loan $ 360.0 $ 375.0 5.375% Senior Notes due March 2022 250.0 250.0 5.375% Senior Notes due March 2025 250.0 250.0 860.0 875.0 Less current maturities (20.0 ) (20.0 ) $ 840.0 $ 855.0 Revolving Credit Facility $ 107.0 $ 63.5 Current maturities of long-term debt 20.0 20.0 $ 127.0 $ 83.5 In March 2014, the Company entered into an Amended and Restated Credit Agreement with various lenders (the “Credit Agreement”). The Credit Agreement provides for (i) a revolving credit facility (“Revolving Credit Facility”) that matures in March 2019 with an initial maximum aggregate amount of availability of $600 million and (ii) a $400 million term loan (“Term Loan”) due in quarterly principal installments of $5.0 million with a balloon payment of $310.0 million due at maturity in March 2019. In January 2015, the Company entered into an agreement with lenders under the Credit Agreement that increased the Revolving Credit Facility to an aggregate maximum amount of $850 million . At June 30, 2016 , borrowings under the Revolving Credit Facility of $107.0 million and outstanding letters of credit of $111.8 million reduced available capacity under the Revolving Credit Facility to $631.2 million . The Company’s obligations under the Credit Agreement are guaranteed by certain of its domestic subsidiaries, and the Company will guarantee the obligations of certain of its subsidiaries under the Credit Agreement. Subject to certain exceptions, the Credit Agreement is collateralized by (i) a first-priority perfected lien and security interests in substantially all of the personal property of the Company, each material subsidiary of the Company and each subsidiary guarantor, (ii) mortgages upon certain real property of the Company and certain of its domestic subsidiaries and (iii) a pledge of the equity of each material subsidiary of the Company. Under the Credit Agreement, the Company must pay (i) an unused commitment fee ranging from 0.225% to 0.35% per annum of the average daily unused portion of the aggregate revolving credit commitments under the Credit Agreement and (ii) a fee ranging from 0.625% to 2.00% per annum of the maximum amount available to be drawn for each letter of credit issued and outstanding under the Credit Agreement. Borrowings under the Credit Agreement bear interest at a variable rate equal to (i) LIBOR plus a specified margin , which may be adjusted upward or downward depending on whether certain criteria are satisfied, or (ii) for dollar-denominated loans only, the base rate (which is the highest of (a) the administrative agent’s prime rate, (b) the federal funds rate plus 0.50% or (c) the sum of 1% plus one-month LIBOR ) plus a specified margin, which may be adjusted upward or downward depending on whether certain criteria are satisfied. At June 30, 2016 , the interest spread on the Revolving Credit Facility and Term Loan was 150 basis points. The weighted-average interest rate on borrowings outstanding under the Revolving Credit Facility and Term Loan were 1.95% and 1.96% at June 30, 2016 , respectively. The Credit Agreement contains various restrictions and covenants, including requirements that the Company maintain certain financial ratios at prescribed levels and restrictions, subject to certain exceptions, on the ability of the Company and certain of its subsidiaries to consolidate or merge, create liens, incur additional indebtedness, dispose of assets, consummate acquisitions and make investments in joint ventures and foreign subsidiaries. The Credit Agreement contains the following financial covenants: • Leverage Ratio: A maximum leverage ratio (defined as, with certain adjustments, the ratio of the Company’s consolidated indebtedness to consolidated net income before interest, taxes, depreciation, amortization, non-cash charges and certain other items (“EBITDA”)) as of the last day of any fiscal quarter of 4.50 to 1.00 . • Interest Coverage Ratio: A minimum interest coverage ratio (defined as, with certain adjustments, the ratio of the Company’s consolidated EBITDA to the Company’s consolidated cash interest expense) as of the last day of any fiscal quarter of 2.50 to 1.00 . • Senior Secured Leverage Ratio: A maximum senior secured leverage ratio (defined as, with certain adjustments, the ratio of the Company’s consolidated secured indebtedness to the Company’s consolidated EBITDA) of 3.00 to 1.00 . With certain exceptions, the Company may elect to have the collateral pledged in connection with the Credit Agreement released during any period that the Company maintains an investment grade corporate family rating from either Standard & Poor’s Ratings Group or Moody’s Investor Service Inc. During any such period when the collateral has been released, the Company’s leverage ratio as of the last day of any fiscal quarter must not be greater than 3.75 to 1.00 , and the Company would not be subject to any additional requirement to limit its senior secured leverage ratio. The Company was in compliance with the financial covenants contained in the Credit Agreement as of June 30, 2016 . Additionally, with certain exceptions, the Credit Agreement limits the ability of the Company to pay dividends and other distributions, including repurchases of shares of its Common Stock. However, so long as no event of default exists under the Credit Agreement or would result from such payment, the Company may pay dividends and other distributions after March 3, 2010 in an aggregate amount not exceeding the sum of: i. 50% of the consolidated net income of the Company and its subsidiaries (or if such consolidated net income is a deficit, minus 100% of such deficit), accrued on a cumulative basis during the period beginning on January 1, 2010 and ending on the last day of the fiscal quarter immediately preceding the date of the applicable proposed dividend or distribution; and ii. 100% of the aggregate net proceeds received by the Company subsequent to March 3, 2010 either as a contribution to its common equity capital or from the issuance and sale of its Common Stock. In February 2014, the Company issued $250.0 million of 5.375% unsecured senior notes due March 1, 2022 (the “2022 Senior Notes”). In March 2015, the Company issued $250.0 million of 5.375% unsecured senior notes due March 1, 2025 (the “2025 Senior Notes”). The proceeds of both note issuances were used to repay existing outstanding notes of the Company. The Company has the option to redeem the 2022 Senior Notes and the 2025 Senior Notes for a premium after March 1, 2017 and March 1, 2020, respectively. The 2022 Senior Notes and the 2025 Senior Notes were issued pursuant to separate indentures (the “Indentures”) among the Company, the subsidiary guarantors named therein and a trustee. The Indentures contain customary affirmative and negative covenants. Certain of the Company’s subsidiaries jointly, severally, fully and unconditionally guarantee the Company’s obligations under the 2022 Senior Notes and 2025 Senior Notes. See Note 21 of the Notes to Condensed Consolidated Financial Statements for separate financial information of the subsidiary guarantors. In October 2015, the Company entered into a 63.0 million Chinese renminbi uncommitted line of credit to provide short-term finance support to operations in China. There was no balance outstanding on the uncommitted line of credit at June 30, 2016 . The fair value of the long-term debt is estimated based upon Level 2 inputs to reflect market rate of the Company’s debt. At June 30, 2016 , the fair value of the 2022 Senior Notes and the 2025 Senior Notes was estimated to be $258 million and $256 million , respectively, and the fair value of the Term Loan approximated book value. At September 30, 2015, the fair value of the 2022 Senior Notes and the 2025 Senior Notes was estimated to be $252 million and $249 million , respectively, and the fair value of the Term Loan approximated book value. See Note 13 of the Notes to Condensed Consolidated Financial Statements for the definition of a Level 2 input.

Warranties

Warranties	9 Months Ended
	Jun. 30, 2016
Product Warranties Disclosures [Abstract]
Warranties	Warranties The Company’s products generally carry explicit warranties that extend from six months to five years, based on terms that are generally accepted in the marketplace. Selected components (such as engines, transmissions, tires, etc.) included in the Company’s end products may include manufacturers’ warranties. These manufacturers’ warranties are generally passed on to the end customer of the Company’s products, and the customer would generally deal directly with the component manufacturer. Accrued warranty is reported in "Other current liabilities" in the Condensed Consolidated Balance Sheets. The Company offers a range of extended warranty options across its product lines. The premiums received for an extended warranty are generally deferred until after the expiration of the standard warranty period. The unearned premium is then recognized in income over the term of the extended warranty period in proportion to the costs that are expected to be incurred. Unamortized extended warranty premiums included in the following table totaled $29.7 million and $26.4 million at June 30, 2016 and 2015 , respectively, and are included in the Condensed Consolidated Balance Sheets as “Other current liabilities” or “Other long-term liabilities”. Changes in the Company’s warranty liability and unearned extended warranty premiums were as follows (in millions): Nine Months Ended 2016 2015 Balance at beginning of period $ 92.1 $ 101.9 Warranty provisions 34.0 31.8 Settlements made (40.1 ) (38.7 ) Changes in liability for pre-existing warranties, net 2.0 (2.7 ) Premiums received 11.0 9.3 Amortization of premiums received (8.2 ) (6.8 ) Foreign currency translation (0.4 ) (1.9 ) Balance at end of period $ 90.4 $ 92.9 Provisions for estimated warranty and other related costs are recorded at the time of sale and are periodically adjusted to reflect actual experience. Certain warranty and other related claims involve matters of dispute that ultimately are resolved by negotiation, arbitration or litigation. At times, warranty issues arise that are beyond the scope of the Company's historical experience. It is reasonably possible that additional warranty and other related claims could arise from disputes or other matters in excess of amounts accrued; however, the Company does not expect that any such amounts, while not determinable, would have a material effect on the Company's consolidated financial condition, results of operations or cash flows.

Guarantee Arrangements

Guarantee Arrangements	9 Months Ended
	Jun. 30, 2016
Guarantees [Abstract]
Guarantee Arrangements	Guarantee Arrangements The Company is party to multiple agreements whereby at June 30, 2016 it guaranteed an aggregate of $583.6 million in indebtedness of customers. The Company estimated that its maximum loss exposure under these contracts at June 30, 2016 was $122.2 million . Under the terms of these and various related agreements and upon the occurrence of certain events, the Company generally has the ability to, among other things, take possession of the underlying collateral. If the financial condition of the customers were to deteriorate and result in their inability to make payments, then loss provisions in excess of amounts provided for at inception may be required. While the Company does not expect to experience losses under these agreements that are materially in excess of the amounts reserved, it cannot provide any assurance that the financial condition of the third parties will not deteriorate resulting in the third parties ’ inability to meet their obligations. In the event that this occurs, the Company cannot guarantee that the collateral underlying the agreements will be sufficient to avoid losses materially in excess of the amounts reserved. Any losses under these guarantees would generally be mitigated by the value of any underlying collateral, including financed equipment, and are generally subject to the finance company's ability to provide the Company clear title to foreclosed equipment and other conditions. During periods of economic weakness, collateral values generally decline and can contribute to higher exposure to losses. Changes in the Company’s credit guarantee liability were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Balance at beginning of period $ 7.0 $ 4.3 $ 5.6 $ 4.6 Provision for new credit guarantees 1.2 1.1 3.5 2.6 Changes for pre-existing guarantees, net 0.6 — 1.2 (0.4 ) Amortization of previous guarantees (0.7 ) (0.3 ) (2.2 ) (1.6 ) Foreign currency translation — — — (0.1 ) Balance at end of period $ 8.1 $ 5.1 $ 8.1 $ 5.1

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Jun. 30, 2016
Stockholders' Equity Note [Abstract]
Oshkosh Corporation Shareholders' Equity	Shareholders' Equity On August 31, 2015, the Company's Board of Directors increased the Company's Common Stock repurchase authorization by 10,000,000 shares, increasing the repurchase authorization to 10,299,198 shares from the balance remaining from prior authorizations. Between August 31, 2015 and June 30, 2016 , the Company repurchased 2,786,624 shares under this authorization at a cost of $112.0 million . As a result, the Company had 7,512,574 shares of Common Stock remaining under this repurchase authorization as of June 30, 2016 . The Company is restricted by its Credit Agreement from repurchasing shares in certain situations. See Note 8 of the Notes to Condensed Consolidated Financial Statements for information regarding these restrictions.

Derivative Financial Instrument

Derivative Financial Instruments and Hedging Activities	9 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments and Hedging Activities	Derivative Financial Instruments and Hedging Activities The Company has used forward foreign currency exchange contracts (“derivatives”) to reduce the exchange rate risk of specific foreign currency denominated transactions. These derivatives typically require the exchange of a foreign currency for U.S. dollars at a fixed rate at a future date. At times, the Company has designated these hedges as either cash flow hedges or fair value hedges under FASB Accounting Standards Codification (“ASC”) Topic 815, Derivatives and Hedging. At June 30, 2016 , the total notional U.S. dollar equivalent of outstanding forward foreign exchange contracts designated as hedges in accordance with ASC Topic 815 was $1.2 million . Net gains or losses related to hedge ineffectiveness were insignificant for the nine month periods ended June 30, 2016 and 2015. Ineffectiveness is included in “Miscellaneous, net” in the Condensed Consolidated Statements of Income along with mark-to-market adjustments on outstanding non-designated derivatives. The maximum length of time the Company is hedging its exposure to the variability in future cash flows is twelve months. The Company has entered into forward foreign currency exchange contracts to create an economic hedge to manage foreign exchange risk exposure associated with non-functional currency denominated payables resulting from global sourcing activities. The Company has not designated these derivative contracts as hedge transactions under FASB ASC Topic 815, and accordingly, the mark-to-market impact of these derivatives is recorded each period in current earnings. At June 30, 2016 , the U.S. dollar equivalent of these outstanding forward foreign exchange contracts totaled $113.9 million in notional amounts, including $54.6 million in contracts to sell Australian dollars, $18.7 million in contracts to buy euro, $10.7 million in contracts to sell euro, $10.5 million in contracts to buy Swedish krona and sell euro, $9.4 million in contracts to buy U.K. pound sterling, and $6.4 million in contracts to buy euro and sell Canadian dollars, with the remaining contracts covering a variety of foreign currencies. The Company has entered into interest rate contracts to create economic hedges to manage changes in interest rates on executory sales contracts that exposes the Company to interest rate risk based on changes in market interest rates. The Company has not designated these interest rate contracts as hedge transactions under FASB ASC Topic 815, and accordingly, the mark-to-market impact of these derivatives is recorded each period in current earnings. At June 30, 2016 , the U.S. dollar equivalent notional amount of these outstanding interest rate contracts totaled $38.2 million . Fair Market Value of Financial Instruments — The fair values of all open derivative instruments were as follows (in millions): June 30, 2016 September 30, 2015 Other Current Assets Other Current Liabilities Other Current Assets Other Current Liabilities Cash flow hedges: Foreign exchange contracts $ 0.1 $ — $ 0.4 $ — Not designated as hedging instruments: Foreign exchange contracts 0.2 1.5 0.3 0.4 Interest rate contracts — 0.9 — 0.7 $ 0.3 $ 2.4 $ 0.7 $ 1.1 The pre-tax effects of derivative instruments consisted of the following (in millions): Classification of Gains (Losses) Three Months Ended Nine Months Ended 2016 2015 2016 2015 Cash flow hedges: Foreign exchange contracts Miscellaneous, net $ (0.1 ) $ — $ (0.2 ) $ — Not designated as hedging instruments: Foreign exchange contracts Miscellaneous, net 0.1 (0.1 ) (5.7 ) 8.7 Interest rate contracts Miscellaneous, net — (0.1 ) (0.2 ) (0.1 ) $ — $ (0.2 ) $ (6.1 ) $ 8.6

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement FASB ASC Topic 820, Fair Value Measurements and Disclosures , defines fair value as the price that would be received to sell an asset or paid to transfer a liability (i.e., exit price) in an orderly transaction between market participants at the measurement date. FASB ASC Topic 820 requires disclosures that categorize assets and liabilities measured at fair value into one of three different levels depending on the assumptions (i.e., inputs) used in the valuation. Level 1 provides the most reliable measure of fair value, while Level 3 generally requires significant management judgment. The three levels are defined as follows: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Observable inputs other than quoted prices in active markets for identical assets or liabilities, such as quoted prices for similar assets or liabilities in active markets or quoted prices for identical assets or liabilities in inactive markets. Level 3: Unobservable inputs reflecting management's own assumptions about the inputs used in pricing the asset or liability. There were no transfers of assets between levels during the three and nine months ended June 30, 2016 . As of June 30, 2016 and September 30, 2015 the fair values of the Company’s financial assets and liabilities were as follows (in millions): Level 1 Level 2 Level 3 Total June 30, 2016 Assets: SERP plan assets (a) $ 22.7 $ — $ — $ 22.7 Foreign currency exchange derivatives (b) — 0.3 — 0.3 Liabilities: Foreign currency exchange derivatives (b) $ — $ 1.5 $ — $ 1.5 Interest rate contracts (c) — 0.9 — 0.9 Level 1 Level 2 Level 3 Total September 30, 2015 Assets: SERP plan assets (a) $ 21.6 $ — $ — $ 21.6 Foreign currency exchange derivatives (b) — 0.7 — 0.7 Liabilities: Foreign currency exchange derivatives (b) $ — $ 0.4 $ — $ 0.4 Interest rate contracts (c) — 0.7 — 0.7 _________________________ (a) Represents investments in a rabbi trust for the Company's non-qualified supplemental executive retirement plans (“SERP”). The fair values of these investments are determined using a market approach. Investments include mutual funds for which quoted prices in active markets are available. The Company records changes in the fair value of investments in the Condensed Consolidated Statements of Income. (b) Based on observable market transactions of forward currency prices. (c) Based on observable market transactions of interest rate swap prices.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation In February 2009, the Company’s shareholders approved the 2009 Incentive Stock and Awards Plan (as amended, the “2009 Stock Plan”). The 2009 Stock Plan replaced the 2004 Incentive Stock and Awards Plan (as amended, the “2004 Stock Plan”). While no new awards will be granted under the 2004 Stock Plan, awards previously made under the 2004 Stock Plan that were outstanding as of the initial approval date of the 2009 Stock Plan will remain outstanding and continue to be governed by the provisions of the 2004 Stock Plan. On January 31, 2012, the Company's shareholders approved an amendment and restatement of the 2009 Stock Plan. At June 30, 2016 , the Company had reserved 6,089,015 shares of Common Stock available for issuance under the 2009 Stock Plan to provide for the exercise of outstanding stock options and the issuance of Common Stock under incentive compensation awards, including awards issued prior to the effective date of the 2009 Stock Plan. The Company recognizes stock-based compensation expense over the requisite service period for vesting of an award, or to an employee's eligible retirement date, if earlier and applicable. Total stock-based compensation expense, including cash-based liability awards, for the three and nine months ended June 30, 2016 was $6.1 million ( $3.8 million net of tax) and $18.6 million ( $11.7 million net of tax), respectively. Total stock-based compensation expense, including cash-based liability awards, for the three and nine months ended June 30, 2015 was $4.1 million ( $2.6 million net of tax) and $17.4 million ( $11.0 million net of tax), respectively.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Jun. 30, 2016
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Employee Benefit Plans	Employee Benefit Plans Components of net periodic pension benefit cost were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Components of net periodic benefit cost Service cost $ 2.9 $ 2.9 $ 8.6 $ 8.9 Interest cost 4.5 4.5 13.6 13.5 Expected return on plan assets (4.5 ) (4.5 ) (13.5 ) (13.6 ) Amortization of prior service cost 0.4 0.4 1.3 1.2 Amortization of net actuarial loss 0.6 0.7 1.8 2.0 $ 3.9 $ 4.0 $ 11.8 $ 12.0 Components of net periodic other post-employment benefit cost (income) were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Components of net periodic benefit cost (income) Service cost $ 0.4 $ 0.4 $ 1.1 $ 1.3 Interest cost 0.3 0.4 1.1 1.2 Amortization of prior service cost (0.2 ) (0.2 ) (0.7 ) (0.7 ) Curtailment — — — (3.4 ) Amortization of net actuarial loss (gain) — — (0.1 ) 0.1 $ 0.5 $ 0.6 $ 1.4 $ (1.5 ) The Company made contributions to fund benefit payments under its other post-employment benefit plans of $1.6 million for both of the nine months ended June 30, 2016 and 2015 . The Company estimates that it will make additional contributions of approximately $0.5 million under these other post-employment benefit plans prior to the end of fiscal 2016 . The Company's pension plan investment strategy is based on an expectation that, over time, equity securities will provide higher returns than debt securities. The plans primarily minimize the risk of larger losses under this strategy through diversification of investments by asset class, by investing in different styles of investment management within the classes and by using a number of different investment managers. Beginning in fiscal 2016, the Company began to implement a liability driven investment strategy for those pension plans with frozen benefits. The objective of this strategy is to more closely align the pension plan assets with the pension plan liabilities in terms of how both respond to changes in interest rates. Plan assets are allocated to two investment categories, including a category containing high quality fixed income securities and another category comprised of traditional securities and alternative asset classes. Assets are managed externally according to guidelines approved by the Company. Over time, the Company intends to reduce assets allocated to the return seeking category and correspondingly increase assets allocated to the high quality fixed income category to align more closely with the pension plan obligations.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recorded income tax expense of $48.4 million for the three months ended June 30, 2016 , or 36.6% of pre-tax income, compared to $34.8 million , or 28.1% of pre-tax income, for the three months ended June 30, 2015 . Results for the three months ended June 30, 2016 were unfavorably impacted by $1.8 million of discrete tax charges, including $0.9 million related to the recording of a deferred tax liability for the undistributed earnings of an equity method affiliate, $0.6 million related to an increase in reserves for uncertain tax positions, and $0.3 million related to a state audit settlement. Results for the three months ended June 30, 2015 were favorably impacted by $7.5 million of net discrete tax benefits related to reduction in reserves for uncertain tax benefits resulting from statutes of limitations lapses. The Company recorded income tax expense of $70.4 million for the nine months ended June 30, 2016 , or 31.5% of pre-tax income, compared to $80.5 million , or 31.3% of pre-tax income, for the nine months ended June 30, 2015 . Tax expense included net discrete tax benefits of $6.2 million and $10.2 million for the nine months ended June 30, 2016 and 2015, respectively. Discrete tax benefits recorded in the nine months ended June 30, 2016 included a $2.4 million benefit related to the reinstatement of the U.S. research and development tax credit in December 2015, a $3.5 million benefit related to provision to return adjustments, and net other discrete benefits aggregating $0.3 million . Discrete tax benefits recorded in the nine months ended June 30, 2015 included a $7.5 million benefit related to the reduction of income tax reserves as a result of the settlement of tax audits and expiration of the statutes of limitations, $2.2 million benefit related to the reinstatement of the U.S. research and development tax credit in December 2014, and net other discrete benefits aggregating $0.5 million . The Company’s liability for gross unrecognized tax benefits, excluding related interest and penalties, was $29.6 million and $27.0 million as of June 30, 2016 and September 30, 2015 , respectively. As of June 30, 2016 , net unrecognized tax benefits, excluding interest and penalties, of $19.8 million would affect the Company’s net income if recognized. The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits in the “Provision for income taxes” in the Condensed Consolidated Statements of Income. During the nine months ended June 30, 2016 and 2015 , the Company recognized benefits of $1.0 million and $1.4 million , respectively, related to interest and penalties. At June 30, 2016 , the Company had accruals for the payment of interest and penalties of $10.0 million . During the next twelve months, it is reasonably possible that federal, state and foreign tax audit resolutions could reduce net unrecognized tax benefits by approximately $1.7 million because the Company’s tax positions are sustained on audit, the Company agrees to their disallowance or the statutes of limitations close. The Company files federal income tax returns as well as multiple state, local and non-U.S. jurisdiction tax returns. The Company is regularly audited by federal, state and foreign tax authorities.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Jun. 30, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) Changes in accumulated other comprehensive income (loss) by component were as follows (in millions): Three Months Ended June 30, 2016 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (45.5 ) $ (90.4 ) $ 0.1 $ (135.8 ) Other comprehensive income (loss) before reclassifications — (12.6 ) (0.1 ) (12.7 ) Amounts reclassified from accumulated other comprehensive income (loss) 0.6 — — 0.6 Net current period other comprehensive income (loss) 0.6 (12.6 ) (0.1 ) (12.1 ) Balance at end of period $ (44.9 ) $ (103.0 ) $ — $ (147.9 ) Three Months Ended June 30, 2015 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (43.9 ) $ (101.0 ) $ — $ (144.9 ) Other comprehensive income (loss) before reclassifications — 13.2 (0.1 ) 13.1 Amounts reclassified from accumulated other comprehensive income (loss) 0.7 — — 0.7 Net current period other comprehensive income (loss) 0.7 13.2 (0.1 ) 13.8 Balance at end of period $ (43.2 ) $ (87.8 ) $ (0.1 ) $ (131.1 ) Nine Months Ended June 30, 2016 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (46.4 ) $ (98.1 ) $ 0.1 $ (144.4 ) Other comprehensive income (loss) before reclassifications — (4.9 ) (0.1 ) (5.0 ) Amounts reclassified from accumulated other comprehensive income (loss) 1.5 — — 1.5 Net current period other comprehensive income (loss) 1.5 (4.9 ) (0.1 ) (3.5 ) Balance at end of period $ (44.9 ) $ (103.0 ) $ — $ (147.9 ) Nine Months Ended June 30, 2015 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (44.2 ) $ (25.0 ) $ — $ (69.2 ) Other comprehensive income (loss) before reclassifications — (62.8 ) (0.1 ) (62.9 ) Amounts reclassified from accumulated other comprehensive income (loss) 1.0 — — 1.0 Net current period other comprehensive income (loss) 1.0 (62.8 ) (0.1 ) (61.9 ) Balance at end of period $ (43.2 ) $ (87.8 ) $ (0.1 ) $ (131.1 ) Reclassifications out of accumulated other comprehensive income (loss) included in the computation of net periodic pension and postretirement benefit cost (refer to Note 15 of the Notes to Condensed Consolidated Financial Statements for additional details regarding employee benefit plans) were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Amortization of employee pension and postretirement benefits items Prior service costs $ (0.2 ) $ (0.2 ) $ (0.6 ) $ (0.5 ) Actuarial losses (0.6 ) (0.7 ) (1.7 ) (2.1 ) Curtailment — — — 1.2 (0.8 ) (0.9 ) (2.3 ) (1.4 ) Tax benefit 0.2 0.2 0.8 0.4 $ (0.6 ) $ (0.7 ) $ (1.5 ) $ (1.0 )

Earnings Per Share Earnings Per

Earnings Per Share Earnings Per Share	9 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Prior to September 1, 2013, the Company granted awards of nonvested stock that contained a nonforfeitable right to dividends, if declared. In accordance with FASB ASC Topic 260, Earnings Per Share , these awards are considered to be participating securities, and as a result, earnings per share is calculated using the two-class method. The two-class method is an earnings allocation method that determines earnings per share for common shares and participating securities. The undistributed earnings are allocated between common shares and participating securities as if all earnings had been distributed during the period. Participating securities and common shares have equal rights to undistributed earnings. Effective September 1, 2013, new grants of awards of nonvested stock do not contain a nonforfeitable right to dividends during the vesting period. As a result, an employee will forfeit the right to dividends accrued on unvested awards if such awards do not ultimately vest. As such, these awards are not treated as participating securities in the earnings per share calculation as the employees do not have equivalent dividend rights as common shareholders. The calculation of basic and diluted earnings per common share was as follows (in millions, except number of share amounts): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Net income $ 84.2 $ 89.9 $ 154.9 $ 179.2 Earnings allocated to participating securities — (0.2 ) — (0.4 ) Earnings available to common shareholders $ 84.2 $ 89.7 $ 154.9 $ 178.8 Basic Earnings Per Share: Weighted-average common shares outstanding 73,390,624 78,117,876 73,526,081 78,327,982 Diluted Earnings Per Share: Basic weighted-average common shares outstanding 73,390,624 78,117,876 73,526,081 78,327,982 Dilutive stock options and other equity-based compensation awards 876,338 1,185,651 803,060 1,131,081 Participating restricted stock — (119,450 ) — (114,641 ) Diluted weighted-average common shares outstanding 74,266,962 79,184,077 74,329,141 79,344,422 Options not included in the computation of diluted earnings per share attributable to common shareholders because they would have been anti-dilutive were as follows: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Stock options 1,050,269 253,675 1,468,052 855,294

Contingencies, Significant Esti

Contingencies, Significant Estimates and Concentrations	9 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies, Significant Estimates and Concentrations	Contingencies, Significant Estimates and Concentrations Personal Injury Actions and Other - Product and general liability claims are made against the Company from time to time in the ordinary course of business. The Company is generally self-insured for future claims up to $5.0 million per claim. Accordingly, a reserve is maintained for the estimated costs of such claims. At June 30, 2016 and September 30, 2015 , the estimated net liabilities for product and general liability claims totaled $39.7 million and $40.4 million , respectively. There is inherent uncertainty as to the eventual resolution of unsettled claims. Management, however, believes that any losses in excess of established reserves will not have a material effect on the Company’s financial condition, results of operations or cash flows. Market Risks - The Company was contingently liable under bid, performance and specialty bonds totaling $516.6 million and $469.9 million at June 30, 2016 and September 30, 2015 , respectively. Open standby letters of credit issued by the Company’s banks in favor of third parties totaled $111.8 million and $62.6 million at June 30, 2016 and September 30, 2015 , respectively. Other Matters - The Company is subject to environmental matters and legal proceedings and claims, including patent, antitrust, product liability, warranty and state dealership regulation compliance proceedings, that arise in the ordinary course of business. Although the final results of all such matters and claims cannot be predicted with certainty, management believes that the ultimate resolution of all such matters and claims will not have a material effect on the Company’s financial condition, results of operations or cash flows. Actual results could vary, among other things, due to the uncertainties involved in litigation. Major contracts for military systems are performed over extended periods of time and are subject to changes in scope of work and delivery schedules. Pricing negotiations on changes and settlement of claims often extend over prolonged periods of time. The Company’s ultimate profitability on such contracts may depend on the eventual outcome of an equitable settlement of contractual issues with the Company’s customers.

Business Segment Information

Business Segment Information	9 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information The Company is organized into four reportable segments based on the internal organization used by management for making operating decisions and measuring performance and based on the similarity of customers served, common management, common use of facilities and economic results attained. In accordance with FASB ASC Topic 280, Segment Reporting , for purposes of business segment performance measurement, the Company does not allocate to individual business segments costs or items that are of a non-operating nature or organizational or functional expenses of a corporate nature. The caption “Corporate” includes corporate office expenses, share-based compensation, costs of certain business initiatives and shared services or operations benefiting multiple segments, including start-up costs related to a shared manufacturing facility in Mexico, and results of insignificant operations. Identifiable assets of the business segments exclude general corporate assets, which principally consist of cash and cash equivalents, certain property, plant and equipment, and certain other assets pertaining to corporate activities. Intersegment sales generally include amounts invoiced by a segment for work performed for another segment. Amounts are based on actual work performed and agreed-upon pricing, which is intended to be reflective of the contribution made by the supplying business segment. Selected financial information concerning the Company’s reportable segments and product lines is as follows (in millions): Three Months Ended June 30, 2016 2015 External Customers Inter- segment Net Sales External Customers Inter- segment Net Sales Access equipment Aerial work platforms $ 511.4 $ — $ 511.4 $ 542.7 $ — $ 542.7 Telehandlers 266.6 — 266.6 221.4 — 221.4 Other 174.5 — 174.5 168.5 — 168.5 Total access equipment 952.5 — 952.5 932.6 — 932.6 Defense 264.0 0.3 264.3 191.1 3.1 194.2 Fire & emergency 244.2 4.3 248.5 195.0 4.8 199.8 Commercial Concrete placement 164.6 — 164.6 158.0 — 158.0 Refuse collection 96.5 — 96.5 103.6 — 103.6 Other 25.7 1.1 26.8 32.0 0.4 32.4 Total commercial 286.8 1.1 287.9 293.6 0.4 294.0 Intersegment eliminations — (5.7 ) (5.7 ) — (8.3 ) (8.3 ) $ 1,747.5 $ — $ 1,747.5 $ 1,612.3 $ — $ 1,612.3 Nine Months Ended June 30, 2016 2015 External Customers Inter- segment Net Sales External Customers Inter- segment Net Sales Access equipment Aerial work platforms $ 1,128.5 $ — $ 1,128.5 $ 1,252.5 $ — $ 1,252.5 Telehandlers 593.1 — 593.1 891.5 — 891.5 Other 515.0 — 515.0 487.1 — 487.1 Total access equipment 2,236.6 — 2,236.6 2,631.1 — 2,631.1 Defense 877.7 1.6 879.3 617.9 4.3 622.2 Fire & emergency 686.8 9.6 696.4 549.1 20.6 569.7 Commercial Concrete placement 348.2 — 348.2 355.1 — 355.1 Refuse collection 295.0 — 295.0 269.9 — 269.9 Other 79.5 2.2 81.7 96.7 3.4 100.1 Total commercial 722.7 2.2 724.9 721.7 3.4 725.1 Intersegment eliminations — (13.4 ) (13.4 ) — (28.3 ) (28.3 ) $ 4,523.8 $ — $ 4,523.8 $ 4,519.8 $ — $ 4,519.8 Three Months Ended Nine Months Ended 2016 2015 2016 2015 Operating income (loss): Access equipment $ 122.1 $ 136.4 $ 218.2 $ 350.5 Defense 19.1 (7.1 ) 70.1 (9.3 ) Fire & emergency 19.7 9.6 44.7 20.1 Commercial 23.8 22.4 49.9 43.4 Corporate (37.9 ) (24.7 ) (114.4 ) (92.8 ) Intersegment eliminations — — — 0.1 146.8 136.6 268.5 312.0 Interest expense, net of interest income (15.3 ) (12.6 ) (44.5 ) (54.4 ) Miscellaneous other income (expense) 0.8 (0.2 ) (0.2 ) (0.2 ) Income before income taxes and equity in earnings of unconsolidated affiliates $ 132.3 $ 123.8 $ 223.8 $ 257.4 June 30, September 30, 2016 2015 Identifiable assets: Access equipment: U.S. $ 2,111.5 $ 2,178.7 Europe (a) 534.7 531.4 Rest of the World 195.3 201.5 Total access equipment 2,841.5 2,911.6 Defense: U.S. 652.1 424.5 Rest of the World 2.5 5.1 Total defense 654.6 429.6 Fire & emergency - U.S. 541.4 530.7 Commercial: U.S. 435.4 395.1 Rest of the World (a) 36.5 41.1 Total commercial 471.9 436.2 Corporate: U.S. (b) 213.9 218.6 Rest of the World (c) 69.4 86.3 Total corporate 283.3 304.9 $ 4,792.7 $ 4,613.0 _________________________ (a) Includes investments in unconsolidated affiliates. (b) Primarily includes cash, short-term investments and capitalized costs related to a shared enterprise resource planning system. (c) Includes cash and a corporate-led manufacturing facility that supports multiple operating segments. The following table presents net sales by geographic region based on product shipment destination (in millions): Nine Months Ended June 30, 2016 2015 Net sales: United States $ 3,492.5 $ 3,584.7 Other North America 177.8 226.3 Europe, Africa and Middle East 558.2 371.2 Rest of the World 295.3 337.6 $ 4,523.8 $ 4,519.8

Separate Financial Information

Separate Financial Information of Subsidiary Guarantors of Indebtedness	9 Months Ended
	Jun. 30, 2016
Separate Financial Information of Subsidiary Guarantors of Indebtedness Disclosure Abstract
Separate Financial Information of Subsidiary Guarantors of Indebtedness	Separate Financial Information of Subsidiary Guarantors of Indebtedness The 2022 Senior Notes and the 2025 Senior Notes are jointly, severally, fully and unconditionally guaranteed on a senior unsecured basis by all of the Company’s 100% owned existing and future subsidiaries that from time to time guarantee obligations under the Credit Agreement, with certain exceptions (the “Guarantors”). Under the Indentures governing the 2022 Senior Notes and 2025 Senior Notes, a Guarantor’s guarantee of such Senior Notes will be automatically and unconditionally released and will terminate upon the following customary circumstances: (i) the sale of such Guarantor or substantially all of the assets of such Guarantor if such sale complies with the Indentures; (ii) if such Guarantor no longer guarantees certain other indebtedness of the Company; or (iii) the defeasance or satisfaction and discharge of the Indentures. The following condensed supplemental consolidating financial information reflects the summarized financial information of Oshkosh Corporation, the Guarantors on a combined basis and Oshkosh Corporation’s non-guarantor subsidiaries on a combined basis (in millions): Condensed Consolidating Statement of Income and Comprehensive Income For the Three Months Ended June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 1,471.5 $ 312.4 $ (36.4 ) $ 1,747.5 Cost of sales 0.8 1,207.2 261.1 (36.2 ) 1,432.9 Gross income (0.8 ) 264.3 51.3 (0.2 ) 314.6 Selling, general and administrative expenses 30.2 105.6 18.9 — 154.7 Amortization of purchased intangibles — 9.6 3.5 — 13.1 Operating income (loss) (31.0 ) 149.1 28.9 (0.2 ) 146.8 Interest expense (68.9 ) (16.4 ) (0.6 ) 70.1 (15.8 ) Interest income 0.4 21.9 48.3 (70.1 ) 0.5 Miscellaneous, net 14.8 (42.4 ) 28.4 — 0.8 Income (loss) before income taxes (84.7 ) 112.2 105.0 (0.2 ) 132.3 Provision for (benefit from) income taxes (41.5 ) 44.1 45.8 — 48.4 Income (loss) before equity in earnings of affiliates (43.2 ) 68.1 59.2 (0.2 ) 83.9 Equity in earnings of consolidated subsidiaries 127.4 21.1 49.7 (198.2 ) — Equity in earnings of unconsolidated affiliates — — 0.3 — 0.3 Net income 84.2 89.2 109.2 (198.4 ) 84.2 Other comprehensive income (loss), net of tax (12.1 ) (0.4 ) (11.9 ) 12.3 (12.1 ) Comprehensive income $ 72.1 $ 88.8 $ 97.3 $ (186.1 ) $ 72.1 Condensed Consolidating Statement of Income and Comprehensive Income For the Three Months Ended June 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 1,338.3 $ 293.5 $ (19.5 ) $ 1,612.3 Cost of sales 0.3 1,131.0 216.2 (19.2 ) 1,328.3 Gross income (0.3 ) 207.3 77.3 (0.3 ) 284.0 Selling, general and administrative expenses 16.5 93.7 24.0 — 134.2 Amortization of purchased intangibles — 9.8 3.4 — 13.2 Operating income (loss) (16.8 ) 103.8 49.9 (0.3 ) 136.6 Interest expense (58.7 ) (13.5 ) — 59.0 (13.2 ) Interest income 0.3 15.8 43.5 (59.0 ) 0.6 Miscellaneous, net 6.8 (43.8 ) 36.8 — (0.2 ) Income (loss) before income taxes (68.4 ) 62.3 130.2 (0.3 ) 123.8 Provision for (benefit from) income taxes (19.2 ) 17.6 36.5 (0.1 ) 34.8 Income (loss) before equity in earnings of affiliates (49.2 ) 44.7 93.7 (0.2 ) 89.0 Equity in earnings of consolidated subsidiaries 139.1 53.9 45.5 (238.5 ) — Equity in earnings of unconsolidated affiliates — — 0.9 — 0.9 Net income 89.9 98.6 140.1 (238.7 ) 89.9 Other comprehensive income (loss), net of tax 13.8 0.5 13.0 (13.5 ) 13.8 Comprehensive income $ 103.7 $ 99.1 $ 153.1 $ (252.2 ) $ 103.7 Condensed Consolidating Statement of Income and Comprehensive Income For the Nine Months Ended June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 3,812.3 $ 802.2 $ (90.7 ) $ 4,523.8 Cost of sales 1.5 3,177.2 679.0 (90.6 ) 3,767.1 Gross income (1.5 ) 635.1 123.2 (0.1 ) 756.7 Selling, general and administrative expenses 88.8 291.8 68.1 — 448.7 Amortization of purchased intangibles — 29.1 10.4 — 39.5 Operating income (loss) (90.3 ) 314.2 44.7 (0.1 ) 268.5 Interest expense (198.9 ) (47.3 ) (1.7 ) 201.9 (46.0 ) Interest income 1.3 61.2 140.9 (201.9 ) 1.5 Miscellaneous, net 43.3 (134.3 ) 90.8 — (0.2 ) Income (loss) before income taxes (244.6 ) 193.8 274.7 (0.1 ) 223.8 Provision for (benefit from) income taxes (81.4 ) 64.5 87.3 — 70.4 Income (loss) before equity in earnings of affiliates (163.2 ) 129.3 187.4 (0.1 ) 153.4 Equity in earnings of consolidated subsidiaries 318.4 75.2 62.9 (456.5 ) — Equity in earnings of unconsolidated affiliates (0.3 ) — 1.8 — 1.5 Net income 154.9 204.5 252.1 (456.6 ) 154.9 Other comprehensive income (loss), net of tax (3.5 ) (2.6 ) (2.0 ) 4.6 (3.5 ) Comprehensive income $ 151.4 $ 201.9 $ 250.1 $ (452.0 ) $ 151.4 Condensed Consolidating Statement of Income and Comprehensive Income For the Nine Months Ended June 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 3,795.2 $ 786.2 $ (61.6 ) $ 4,519.8 Cost of sales 0.6 3,185.5 605.5 (61.3 ) 3,730.3 Gross income (0.6 ) 609.7 180.7 (0.3 ) 789.5 Selling, general and administrative expenses 76.4 285.1 76.0 — 437.5 Amortization of purchased intangibles — 29.5 10.5 — 40.0 Operating income (loss) (77.0 ) 295.1 94.2 (0.3 ) 312.0 Interest expense (191.1 ) (39.4 ) (0.9 ) 175.0 (56.4 ) Interest income 1.2 47.1 128.7 (175.0 ) 2.0 Miscellaneous, net 25.0 (112.8 ) 87.6 — (0.2 ) Income (loss) before income taxes (241.9 ) 190.0 309.6 (0.3 ) 257.4 Provision for (benefit from) income taxes (76.8 ) 61.6 95.8 (0.1 ) 80.5 Income (loss) before equity in earnings of affiliates (165.1 ) 128.4 213.8 (0.2 ) 176.9 Equity in earnings of consolidated subsidiaries 344.3 107.4 130.1 (581.8 ) — Equity in earnings of unconsolidated affiliates — — 2.3 — 2.3 Net income 179.2 235.8 346.2 (582.0 ) 179.2 Other comprehensive income (loss), net of tax (61.9 ) (3.7 ) (58.9 ) 62.6 (61.9 ) Comprehensive income $ 117.3 $ 232.1 $ 287.3 $ (519.4 ) $ 117.3 Condensed Consolidating Balance Sheet As of June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ 12.1 $ 3.4 $ 30.0 $ — $ 45.5 Receivables, net 13.7 947.2 269.2 (31.7 ) 1,198.4 Inventories, net — 877.6 377.3 — 1,254.9 Other current assets 17.8 102.3 25.5 — 145.6 Total current assets 43.6 1,930.5 702.0 (31.7 ) 2,644.4 Investment in and advances to consolidated subsidiaries 6,037.7 1,227.2 (133.4 ) (7,131.5 ) — Intercompany receivables 47.9 1,022.7 4,514.7 (5,585.3 ) — Intangible assets, net — 956.5 611.2 — 1,567.7 Other long-term assets 124.4 222.7 233.5 — 580.6 Total assets $ 6,253.6 $ 5,359.6 $ 5,928.0 $ (12,748.5 ) $ 4,792.7 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 12.4 $ 445.9 $ 138.2 $ (31.4 ) $ 565.1 Customer advances — 487.0 5.9 — 492.9 Other current liabilities 205.0 259.0 95.7 (0.3 ) 559.4 Total current liabilities 217.4 1,191.9 239.8 (31.7 ) 1,617.4 Long-term debt, less current maturities 840.0 — — — 840.0 Intercompany payables 3,184.4 2,353.0 47.9 (5,585.3 ) — Other long-term liabilities 67.4 182.0 141.5 — 390.9 Shareholders' equity 1,944.4 1,632.7 5,498.8 (7,131.5 ) 1,944.4 Total liabilities and shareholders' equity $ 6,253.6 $ 5,359.6 $ 5,928.0 $ (12,748.5 ) $ 4,792.7 Condensed Consolidating Balance Sheet As of September 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ 14.8 $ 6.3 $ 21.8 $ — $ 42.9 Receivables, net 29.4 692.9 290.1 (47.8 ) 964.6 Inventories, net — 926.2 375.5 — 1,301.7 Other current assets 11.5 81.7 26.9 — 120.1 Total current assets 55.7 1,707.1 714.3 (47.8 ) 2,429.3 Investment in and advances to consolidated subsidiaries 5,744.0 1,128.0 (192.4 ) (6,679.6 ) — Intercompany receivables 47.2 998.7 4,331.3 (5,377.2 ) — Intangible assets, net — 984.4 623.4 — 1,607.8 Other long-term assets 117.3 228.9 229.7 — 575.9 Total assets $ 5,964.2 $ 5,047.1 $ 5,706.3 $ (12,104.6 ) $ 4,613.0 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 16.3 $ 415.3 $ 168.7 $ (47.5 ) $ 552.8 Customer advances — 438.3 1.9 — 440.2 Other current liabilities 165.0 202.4 98.0 (0.3 ) 465.1 Total current liabilities 181.3 1,056.0 268.6 (47.8 ) 1,458.1 Long-term debt, less current maturities 855.0 — — — 855.0 Intercompany payables 2,957.5 2,372.5 47.2 (5,377.2 ) — Other long-term liabilities 59.3 191.3 138.2 — 388.8 Shareholders' equity 1,911.1 1,427.3 5,252.3 (6,679.6 ) 1,911.1 Total liabilities and shareholders' equity $ 5,964.2 $ 5,047.1 $ 5,706.3 $ (12,104.6 ) $ 4,613.0 Condensed Consolidating Statement of Cash Flows For the Nine Months Ended June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net cash provided (used) by operating activities $ (126.2 ) $ 85.0 $ 203.1 $ — $ 161.9 Investing activities: Additions to property, plant and equipment (19.2 ) (21.8 ) (21.3 ) — (62.3 ) Additions to equipment held for rental — — (30.9 ) — (30.9 ) Proceeds from sale of equipment held for rental — 0.6 33.1 — 33.7 Intercompany investing (0.7 ) (47.4 ) (181.4 ) 229.5 — Other investing activities (1.5 ) — — — (1.5 ) Net cash provided (used) by investing activities (21.4 ) (68.6 ) (200.5 ) 229.5 (61.0 ) Financing activities: Net decrease in short-term debt (16.5 ) — — — (16.5 ) Proceeds from issuance of debt (original maturities greater than three months) 320.0 — 3.5 — 323.5 Repayment of debt (original maturities greater than three months) (275.0 ) — (3.5 ) — (278.5 ) Repurchases of Common Stock (100.1 ) — — — (100.1 ) Dividends paid (41.9 ) — — — (41.9 ) Proceeds from exercise of stock options 8.8 — — — 8.8 Excess tax benefit from stock-based compensation 1.3 — — — 1.3 Intercompany financing 248.3 (19.5 ) 0.7 (229.5 ) — Net cash provided (used) by financing activities 144.9 (19.5 ) 0.7 (229.5 ) (103.4 ) Effect of exchange rate changes on cash — 0.2 4.9 — 5.1 Increase (decrease) in cash and cash equivalents (2.7 ) (2.9 ) 8.2 — 2.6 Cash and cash equivalents at beginning of period 14.8 6.3 21.8 — 42.9 Cash and cash equivalents at end of period $ 12.1 $ 3.4 $ 30.0 $ — $ 45.5 Condensed Consolidating Statement of Cash Flows For the Nine Months Ended June 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net cash provided (used) by operating activities $ (132.7 ) $ (14.7 ) $ 110.8 $ — $ (36.6 ) Investing activities: Additions to property, plant and equipment (20.6 ) (21.4 ) (58.0 ) — (100.0 ) Additions to equipment held for rental — — (19.8 ) — (19.8 ) Acquisition of business, net of cash acquired — — (8.8 ) — (8.8 ) Proceeds from sale of equipment held for rental — — 25.5 — 25.5 Intercompany investing (30.6 ) — (86.7 ) 117.3 — Other investing activities (0.2 ) — (0.5 ) — (0.7 ) Net cash provided (used) by investing activities (51.4 ) (21.4 ) (148.3 ) 117.3 (103.8 ) Financing activities: Proceeds from issuance of debt (original maturities greater than three months) 345.0 — — — 345.0 Repayment of debt (original maturities greater than three months) (340.0 ) — — — (340.0 ) Repurchases of Common Stock (88.1 ) — — — (88.1 ) Dividends paid (40.0 ) — — — (40.0 ) Debt issuance cost (15.5 ) — — — (15.5 ) Proceeds from exercise of stock options 7.3 — — — 7.3 Excess tax benefit from stock-based compensation 4.3 — — — 4.3 Intercompany financing 50.2 36.5 30.6 (117.3 ) — Net cash provided (used) by financing activities (76.8 ) 36.5 30.6 (117.3 ) (127.0 ) Effect of exchange rate changes on cash — (0.7 ) 0.5 — (0.2 ) Increase (decrease) in cash and cash equivalents (260.9 ) (0.3 ) (6.4 ) — (267.6 ) Cash and cash equivalents at beginning of period 281.8 4.7 27.3 — 313.8 Cash and cash equivalents at end of period $ 20.9 $ 4.4 $ 20.9 $ — $ 46.2

Receivables (Tables)

Receivables (Tables)	9 Months Ended
	Jun. 30, 2016
Receivables [Abstract]
Schedule of receivables	Receivables consisted of the following (in millions): June 30, September 30, 2016 2015 U.S. government: Amounts billed $ 55.8 $ 63.1 Costs and profits not billed 33.7 66.8 89.5 129.9 Other trade receivables 1,075.6 782.3 Finance receivables 6.9 7.4 Notes receivable 37.2 29.6 Other receivables 39.1 57.7 1,248.3 1,006.9 Less allowance for doubtful accounts (22.7 ) (20.3 ) $ 1,225.6 $ 986.6
Classification of receivables in the Consolidated Balance Sheets	Classification of receivables in the Condensed Consolidated Balance Sheets consisted of the following (in millions): June 30, September 30, 2016 2015 Current receivables $ 1,198.4 $ 964.6 Long-term receivables (included in Other long-term assets) 27.2 22.0 $ 1,225.6 $ 986.6
Schedule of finance and notes receivable aging and accrual status	Finance and notes receivable aging and accrual status consisted of the following (in millions): Finance Receivables Notes Receivable June 30, 2016 September 30, 2015 June 30, 2016 September 30, 2015 Aging of receivables that are past due: Greater than 30 days and less than 60 days $ — $ — $ — $ — Greater than 60 days and less than 90 days — — — — Greater than 90 days — — — — Receivables on nonaccrual status 1.1 1.1 26.4 22.9 Receivables past due 90 days or more and still accruing — — — — Receivables subject to general reserves 2.9 6.2 — — Allowance for doubtful accounts (0.1 ) (0.1 ) — — Receivables subject to specific reserves 4.0 1.2 37.2 29.6 Allowance for doubtful accounts (0.7 ) — (13.0 ) (12.7 )
Schedule of Credit Losses for Financing Receivables, Current	Changes in the Company’s allowance for doubtful accounts by type of receivable were as follows (in millions): Three Months Ended June 30, 2016 Three Months Ended June 30, 2015 Finance Notes Trade and Other Total Finance Notes Trade and Other Total Allowance for doubtful accounts at beginning of period $ 0.4 $ 13.2 $ 8.3 $ 21.9 $ — $ 12.1 $ 9.1 $ 21.2 Provision for doubtful accounts, net of recoveries 0.4 0.1 0.6 1.1 — — 0.2 0.2 Charge-off of accounts — — — — — — (1.7 ) (1.7 ) Foreign currency translation — (0.3 ) — (0.3 ) — 0.4 — 0.4 Allowance for doubtful accounts at end of period $ 0.8 $ 13.0 $ 8.9 $ 22.7 $ — $ 12.5 $ 7.6 $ 20.1 Nine Months Ended June 30, 2016 Nine Months Ended June 30, 2015 Finance Notes Trade and Other Total Finance Notes Trade and Other Total Allowance for doubtful accounts at beginning of period $ 0.1 $ 12.7 $ 7.5 $ 20.3 $ — $ 13.6 $ 8.2 $ 21.8 Provision for doubtful accounts, net of recoveries 0.7 0.4 1.8 2.9 — 0.1 1.4 1.5 Charge-off of accounts — — (0.4 ) (0.4 ) — — (1.9 ) (1.9 ) Foreign currency translation — (0.1 ) — (0.1 ) — (1.2 ) (0.1 ) (1.3 ) Allowance for doubtful accounts at end of period $ 0.8 $ 13.0 $ 8.9 $ 22.7 $ — $ 12.5 $ 7.6 $ 20.1

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Schedule of inventory	Inventories consisted of the following (in millions): June 30, September 30, 2016 2015 Raw materials $ 514.8 $ 532.1 Partially finished products 353.1 266.3 Finished products 485.8 594.4 Inventories at FIFO cost 1,353.7 1,392.8 Less: Progress/performance-based payments on U.S. government contracts (19.6 ) (12.9 ) Excess of FIFO cost over LIFO cost (79.2 ) (78.2 ) $ 1,254.9 $ 1,301.7

Investments in Unconsolidated32

Investments in Unconsolidated Affiliates (Tables)	9 Months Ended
	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Schedule of equity method investments	Investments in unconsolidated affiliates are accounted for under the equity method and consisted of the following (in millions): June 30, September 30, 2016 2015 Mezcladoras (Mexico) $ 10.1 $ 10.6 RiRent (The Netherlands) 5.1 5.8 Other investments in unconsolidated affiliates — (0.2 ) $ 15.2 $ 16.2

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Property, plant and equipment consisted of the following (in millions): June 30, September 30, 2016 2015 Land and land improvements $ 57.3 $ 57.5 Buildings 277.6 274.8 Machinery and equipment 728.1 681.1 Equipment on operating lease to others 42.4 42.2 Construction in progress 28.9 38.1 1,134.3 1,093.7 Less accumulated depreciation (655.2 ) (617.9 ) $ 479.1 $ 475.8

Goodwill and Purchased Intang34

Goodwill and Purchased Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in goodwill	The following table presents changes in goodwill during the nine months ended June 30, 2016 (in millions): Access Equipment Fire & Emergency Commercial Total Net goodwill at September 30, 2015 $ 874.2 $ 106.1 $ 20.8 $ 1,001.1 Foreign currency translation (0.2 ) — 0.1 (0.1 ) Net goodwill at June 30, 2016 $ 874.0 $ 106.1 $ 20.9 $ 1,001.0
Schedule of company's goodwill allocated to the reportable segments	The following table presents details of the Company’s goodwill allocated to the reportable segments (in millions): June 30, 2016 September 30, 2015 Gross Accumulated Impairment Net Gross Accumulated Impairment Net Access equipment $ 1,806.1 $ (932.1 ) $ 874.0 $ 1,806.3 $ (932.1 ) $ 874.2 Fire & emergency 108.1 (2.0 ) 106.1 108.1 (2.0 ) 106.1 Commercial 196.8 (175.9 ) 20.9 196.7 (175.9 ) 20.8 $ 2,111.0 $ (1,110.0 ) $ 1,001.0 $ 2,111.1 $ (1,110.0 ) $ 1,001.1
Schedule of purchased intangible assets	Details of the Company’s total purchased intangible assets are as follows (in millions): June 30, 2016 Weighted- Average Life (in years) Gross Accumulated Amortization Net Amortizable intangible assets: Distribution network 39.1 $ 55.4 $ (27.7 ) $ 27.7 Non-compete 10.5 56.3 (56.3 ) — Technology-related 11.9 104.7 (89.5 ) 15.2 Customer relationships 12.8 549.8 (415.7 ) 134.1 Other 16.3 16.5 (14.6 ) 1.9 14.5 782.7 (603.8 ) 178.9 Non-amortizable trade names 387.8 — 387.8 $ 1,170.5 $ (603.8 ) $ 566.7 September 30, 2015 Weighted- Average Life (in years) Gross Accumulated Amortization Net Amortizable intangible assets: Distribution network 39.1 $ 55.4 $ (26.6 ) $ 28.8 Non-compete 10.5 56.4 (56.3 ) 0.1 Technology-related 11.9 104.8 (83.3 ) 21.5 Customer relationships 12.8 550.3 (384.0 ) 166.3 Other 16.5 16.5 (14.3 ) 2.2 14.5 783.4 (564.5 ) 218.9 Non-amortizable trade names 387.8 — 387.8 $ 1,171.2 $ (564.5 ) $ 606.7

Credit Agreements (Tables)

Credit Agreements (Tables)	9 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of debt instruments	The Company was obligated under the following debt instruments (in millions): June 30, September 30, 2016 2015 Senior Secured Term Loan $ 360.0 $ 375.0 5.375% Senior Notes due March 2022 250.0 250.0 5.375% Senior Notes due March 2025 250.0 250.0 860.0 875.0 Less current maturities (20.0 ) (20.0 ) $ 840.0 $ 855.0 Revolving Credit Facility $ 107.0 $ 63.5 Current maturities of long-term debt 20.0 20.0 $ 127.0 $ 83.5

Warranties (Tables)

Warranties (Tables)	9 Months Ended
	Jun. 30, 2016
Product Warranties Disclosures [Abstract]
Schedule of changes in warranty liability	Changes in the Company’s warranty liability and unearned extended warranty premiums were as follows (in millions): Nine Months Ended 2016 2015 Balance at beginning of period $ 92.1 $ 101.9 Warranty provisions 34.0 31.8 Settlements made (40.1 ) (38.7 ) Changes in liability for pre-existing warranties, net 2.0 (2.7 ) Premiums received 11.0 9.3 Amortization of premiums received (8.2 ) (6.8 ) Foreign currency translation (0.4 ) (1.9 ) Balance at end of period $ 90.4 $ 92.9

Guarantee Arrangements (Tables)

Guarantee Arrangements (Tables)	9 Months Ended
	Jun. 30, 2016
Guarantees [Abstract]
Schedule of provision for losses on customer guarantees	Changes in the Company’s credit guarantee liability were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Balance at beginning of period $ 7.0 $ 4.3 $ 5.6 $ 4.6 Provision for new credit guarantees 1.2 1.1 3.5 2.6 Changes for pre-existing guarantees, net 0.6 — 1.2 (0.4 ) Amortization of previous guarantees (0.7 ) (0.3 ) (2.2 ) (1.6 ) Foreign currency translation — — — (0.1 ) Balance at end of period $ 8.1 $ 5.1 $ 8.1 $ 5.1

Derivative Financial Instrume38

Derivative Financial Instruments and Hedging Activities (Tables)	9 Months Ended
	Jun. 30, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of fair values of all open derivative instruments	Fair Market Value of Financial Instruments — The fair values of all open derivative instruments were as follows (in millions): June 30, 2016 September 30, 2015 Other Current Assets Other Current Liabilities Other Current Assets Other Current Liabilities Cash flow hedges: Foreign exchange contracts $ 0.1 $ — $ 0.4 $ — Not designated as hedging instruments: Foreign exchange contracts 0.2 1.5 0.3 0.4 Interest rate contracts — 0.9 — 0.7 $ 0.3 $ 2.4 $ 0.7 $ 1.1
Schedule of pre-tax effects of derivative instruments	The pre-tax effects of derivative instruments consisted of the following (in millions): Classification of Gains (Losses) Three Months Ended Nine Months Ended 2016 2015 2016 2015 Cash flow hedges: Foreign exchange contracts Miscellaneous, net $ (0.1 ) $ — $ (0.2 ) $ — Not designated as hedging instruments: Foreign exchange contracts Miscellaneous, net 0.1 (0.1 ) (5.7 ) 8.7 Interest rate contracts Miscellaneous, net — (0.1 ) (0.2 ) (0.1 ) $ — $ (0.2 ) $ (6.1 ) $ 8.6

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of fair values of financial assets and liabilities	As of June 30, 2016 and September 30, 2015 the fair values of the Company’s financial assets and liabilities were as follows (in millions): Level 1 Level 2 Level 3 Total June 30, 2016 Assets: SERP plan assets (a) $ 22.7 $ — $ — $ 22.7 Foreign currency exchange derivatives (b) — 0.3 — 0.3 Liabilities: Foreign currency exchange derivatives (b) $ — $ 1.5 $ — $ 1.5 Interest rate contracts (c) — 0.9 — 0.9 Level 1 Level 2 Level 3 Total September 30, 2015 Assets: SERP plan assets (a) $ 21.6 $ — $ — $ 21.6 Foreign currency exchange derivatives (b) — 0.7 — 0.7 Liabilities: Foreign currency exchange derivatives (b) $ — $ 0.4 $ — $ 0.4 Interest rate contracts (c) — 0.7 — 0.7 _________________________ (a) Represents investments in a rabbi trust for the Company's non-qualified supplemental executive retirement plans (“SERP”). The fair values of these investments are determined using a market approach. Investments include mutual funds for which quoted prices in active markets are available. The Company records changes in the fair value of investments in the Condensed Consolidated Statements of Income. (b) Based on observable market transactions of forward currency prices. (c) Based on observable market transactions of interest rate swap prices.

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Jun. 30, 2016
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Schedule of net periodic benefit cost	Components of net periodic pension benefit cost were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Components of net periodic benefit cost Service cost $ 2.9 $ 2.9 $ 8.6 $ 8.9 Interest cost 4.5 4.5 13.6 13.5 Expected return on plan assets (4.5 ) (4.5 ) (13.5 ) (13.6 ) Amortization of prior service cost 0.4 0.4 1.3 1.2 Amortization of net actuarial loss 0.6 0.7 1.8 2.0 $ 3.9 $ 4.0 $ 11.8 $ 12.0 Components of net periodic other post-employment benefit cost (income) were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Components of net periodic benefit cost (income) Service cost $ 0.4 $ 0.4 $ 1.1 $ 1.3 Interest cost 0.3 0.4 1.1 1.2 Amortization of prior service cost (0.2 ) (0.2 ) (0.7 ) (0.7 ) Curtailment — — — (3.4 ) Amortization of net actuarial loss (gain) — — (0.1 ) 0.1 $ 0.5 $ 0.6 $ 1.4 $ (1.5 )

Accumulated Other Comprehensi41

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive income (loss) by component were as follows (in millions): Three Months Ended June 30, 2016 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (45.5 ) $ (90.4 ) $ 0.1 $ (135.8 ) Other comprehensive income (loss) before reclassifications — (12.6 ) (0.1 ) (12.7 ) Amounts reclassified from accumulated other comprehensive income (loss) 0.6 — — 0.6 Net current period other comprehensive income (loss) 0.6 (12.6 ) (0.1 ) (12.1 ) Balance at end of period $ (44.9 ) $ (103.0 ) $ — $ (147.9 ) Three Months Ended June 30, 2015 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (43.9 ) $ (101.0 ) $ — $ (144.9 ) Other comprehensive income (loss) before reclassifications — 13.2 (0.1 ) 13.1 Amounts reclassified from accumulated other comprehensive income (loss) 0.7 — — 0.7 Net current period other comprehensive income (loss) 0.7 13.2 (0.1 ) 13.8 Balance at end of period $ (43.2 ) $ (87.8 ) $ (0.1 ) $ (131.1 ) Nine Months Ended June 30, 2016 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (46.4 ) $ (98.1 ) $ 0.1 $ (144.4 ) Other comprehensive income (loss) before reclassifications — (4.9 ) (0.1 ) (5.0 ) Amounts reclassified from accumulated other comprehensive income (loss) 1.5 — — 1.5 Net current period other comprehensive income (loss) 1.5 (4.9 ) (0.1 ) (3.5 ) Balance at end of period $ (44.9 ) $ (103.0 ) $ — $ (147.9 ) Nine Months Ended June 30, 2015 Employee Pension and Postretirement Benefits, Net of Tax Cumulative Translation Adjustments Gains (Losses) on Derivatives, Net of Tax Accumulated Other Comprehensive Income (Loss) Balance at beginning of period $ (44.2 ) $ (25.0 ) $ — $ (69.2 ) Other comprehensive income (loss) before reclassifications — (62.8 ) (0.1 ) (62.9 ) Amounts reclassified from accumulated other comprehensive income (loss) 1.0 — — 1.0 Net current period other comprehensive income (loss) 1.0 (62.8 ) (0.1 ) (61.9 ) Balance at end of period $ (43.2 ) $ (87.8 ) $ (0.1 ) $ (131.1 )
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	Reclassifications out of accumulated other comprehensive income (loss) included in the computation of net periodic pension and postretirement benefit cost (refer to Note 15 of the Notes to Condensed Consolidated Financial Statements for additional details regarding employee benefit plans) were as follows (in millions): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Amortization of employee pension and postretirement benefits items Prior service costs $ (0.2 ) $ (0.2 ) $ (0.6 ) $ (0.5 ) Actuarial losses (0.6 ) (0.7 ) (1.7 ) (2.1 ) Curtailment — — — 1.2 (0.8 ) (0.9 ) (2.3 ) (1.4 ) Tax benefit 0.2 0.2 0.8 0.4 $ (0.6 ) $ (0.7 ) $ (1.5 ) $ (1.0 )

Earnings Per Share Earnings P42

Earnings Per Share Earnings Per Share (Tables)	9 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The calculation of basic and diluted earnings per common share was as follows (in millions, except number of share amounts): Three Months Ended Nine Months Ended 2016 2015 2016 2015 Net income $ 84.2 $ 89.9 $ 154.9 $ 179.2 Earnings allocated to participating securities — (0.2 ) — (0.4 ) Earnings available to common shareholders $ 84.2 $ 89.7 $ 154.9 $ 178.8 Basic Earnings Per Share: Weighted-average common shares outstanding 73,390,624 78,117,876 73,526,081 78,327,982 Diluted Earnings Per Share: Basic weighted-average common shares outstanding 73,390,624 78,117,876 73,526,081 78,327,982 Dilutive stock options and other equity-based compensation awards 876,338 1,185,651 803,060 1,131,081 Participating restricted stock — (119,450 ) — (114,641 ) Diluted weighted-average common shares outstanding 74,266,962 79,184,077 74,329,141 79,344,422
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Options not included in the computation of diluted earnings per share attributable to common shareholders because they would have been anti-dilutive were as follows: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Stock options 1,050,269 253,675 1,468,052 855,294

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of net sales by product lines and reportable segments	Selected financial information concerning the Company’s reportable segments and product lines is as follows (in millions): Three Months Ended June 30, 2016 2015 External Customers Inter- segment Net Sales External Customers Inter- segment Net Sales Access equipment Aerial work platforms $ 511.4 $ — $ 511.4 $ 542.7 $ — $ 542.7 Telehandlers 266.6 — 266.6 221.4 — 221.4 Other 174.5 — 174.5 168.5 — 168.5 Total access equipment 952.5 — 952.5 932.6 — 932.6 Defense 264.0 0.3 264.3 191.1 3.1 194.2 Fire & emergency 244.2 4.3 248.5 195.0 4.8 199.8 Commercial Concrete placement 164.6 — 164.6 158.0 — 158.0 Refuse collection 96.5 — 96.5 103.6 — 103.6 Other 25.7 1.1 26.8 32.0 0.4 32.4 Total commercial 286.8 1.1 287.9 293.6 0.4 294.0 Intersegment eliminations — (5.7 ) (5.7 ) — (8.3 ) (8.3 ) $ 1,747.5 $ — $ 1,747.5 $ 1,612.3 $ — $ 1,612.3 Nine Months Ended June 30, 2016 2015 External Customers Inter- segment Net Sales External Customers Inter- segment Net Sales Access equipment Aerial work platforms $ 1,128.5 $ — $ 1,128.5 $ 1,252.5 $ — $ 1,252.5 Telehandlers 593.1 — 593.1 891.5 — 891.5 Other 515.0 — 515.0 487.1 — 487.1 Total access equipment 2,236.6 — 2,236.6 2,631.1 — 2,631.1 Defense 877.7 1.6 879.3 617.9 4.3 622.2 Fire & emergency 686.8 9.6 696.4 549.1 20.6 569.7 Commercial Concrete placement 348.2 — 348.2 355.1 — 355.1 Refuse collection 295.0 — 295.0 269.9 — 269.9 Other 79.5 2.2 81.7 96.7 3.4 100.1 Total commercial 722.7 2.2 724.9 721.7 3.4 725.1 Intersegment eliminations — (13.4 ) (13.4 ) — (28.3 ) (28.3 ) $ 4,523.8 $ — $ 4,523.8 $ 4,519.8 $ — $ 4,519.8
Schedule of income (loss) from continuing operations by product lines and reportable segments	Three Months Ended Nine Months Ended 2016 2015 2016 2015 Operating income (loss): Access equipment $ 122.1 $ 136.4 $ 218.2 $ 350.5 Defense 19.1 (7.1 ) 70.1 (9.3 ) Fire & emergency 19.7 9.6 44.7 20.1 Commercial 23.8 22.4 49.9 43.4 Corporate (37.9 ) (24.7 ) (114.4 ) (92.8 ) Intersegment eliminations — — — 0.1 146.8 136.6 268.5 312.0 Interest expense, net of interest income (15.3 ) (12.6 ) (44.5 ) (54.4 ) Miscellaneous other income (expense) 0.8 (0.2 ) (0.2 ) (0.2 ) Income before income taxes and equity in earnings of unconsolidated affiliates $ 132.3 $ 123.8 $ 223.8 $ 257.4
Schedule of identifiable assets by business segments and by geographical segments	June 30, September 30, 2016 2015 Identifiable assets: Access equipment: U.S. $ 2,111.5 $ 2,178.7 Europe (a) 534.7 531.4 Rest of the World 195.3 201.5 Total access equipment 2,841.5 2,911.6 Defense: U.S. 652.1 424.5 Rest of the World 2.5 5.1 Total defense 654.6 429.6 Fire & emergency - U.S. 541.4 530.7 Commercial: U.S. 435.4 395.1 Rest of the World (a) 36.5 41.1 Total commercial 471.9 436.2 Corporate: U.S. (b) 213.9 218.6 Rest of the World (c) 69.4 86.3 Total corporate 283.3 304.9 $ 4,792.7 $ 4,613.0
Schedule of net sales by geographical segments	The following table presents net sales by geographic region based on product shipment destination (in millions): Nine Months Ended June 30, 2016 2015 Net sales: United States $ 3,492.5 $ 3,584.7 Other North America 177.8 226.3 Europe, Africa and Middle East 558.2 371.2 Rest of the World 295.3 337.6 $ 4,523.8 $ 4,519.8

Separate Financial Informatio44

Separate Financial Information of Subsidiary Guarantors of Indebtedness (Tables)	9 Months Ended
	Jun. 30, 2016
Separate Financial Information of Subsidiary Guarantors of Indebtedness [Abstract]
Schedule of Condensed Consolidating Statements of Income and Comprehensive Income	Condensed Consolidating Statement of Income and Comprehensive Income For the Three Months Ended June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 1,471.5 $ 312.4 $ (36.4 ) $ 1,747.5 Cost of sales 0.8 1,207.2 261.1 (36.2 ) 1,432.9 Gross income (0.8 ) 264.3 51.3 (0.2 ) 314.6 Selling, general and administrative expenses 30.2 105.6 18.9 — 154.7 Amortization of purchased intangibles — 9.6 3.5 — 13.1 Operating income (loss) (31.0 ) 149.1 28.9 (0.2 ) 146.8 Interest expense (68.9 ) (16.4 ) (0.6 ) 70.1 (15.8 ) Interest income 0.4 21.9 48.3 (70.1 ) 0.5 Miscellaneous, net 14.8 (42.4 ) 28.4 — 0.8 Income (loss) before income taxes (84.7 ) 112.2 105.0 (0.2 ) 132.3 Provision for (benefit from) income taxes (41.5 ) 44.1 45.8 — 48.4 Income (loss) before equity in earnings of affiliates (43.2 ) 68.1 59.2 (0.2 ) 83.9 Equity in earnings of consolidated subsidiaries 127.4 21.1 49.7 (198.2 ) — Equity in earnings of unconsolidated affiliates — — 0.3 — 0.3 Net income 84.2 89.2 109.2 (198.4 ) 84.2 Other comprehensive income (loss), net of tax (12.1 ) (0.4 ) (11.9 ) 12.3 (12.1 ) Comprehensive income $ 72.1 $ 88.8 $ 97.3 $ (186.1 ) $ 72.1 Condensed Consolidating Statement of Income and Comprehensive Income For the Three Months Ended June 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 1,338.3 $ 293.5 $ (19.5 ) $ 1,612.3 Cost of sales 0.3 1,131.0 216.2 (19.2 ) 1,328.3 Gross income (0.3 ) 207.3 77.3 (0.3 ) 284.0 Selling, general and administrative expenses 16.5 93.7 24.0 — 134.2 Amortization of purchased intangibles — 9.8 3.4 — 13.2 Operating income (loss) (16.8 ) 103.8 49.9 (0.3 ) 136.6 Interest expense (58.7 ) (13.5 ) — 59.0 (13.2 ) Interest income 0.3 15.8 43.5 (59.0 ) 0.6 Miscellaneous, net 6.8 (43.8 ) 36.8 — (0.2 ) Income (loss) before income taxes (68.4 ) 62.3 130.2 (0.3 ) 123.8 Provision for (benefit from) income taxes (19.2 ) 17.6 36.5 (0.1 ) 34.8 Income (loss) before equity in earnings of affiliates (49.2 ) 44.7 93.7 (0.2 ) 89.0 Equity in earnings of consolidated subsidiaries 139.1 53.9 45.5 (238.5 ) — Equity in earnings of unconsolidated affiliates — — 0.9 — 0.9 Net income 89.9 98.6 140.1 (238.7 ) 89.9 Other comprehensive income (loss), net of tax 13.8 0.5 13.0 (13.5 ) 13.8 Comprehensive income $ 103.7 $ 99.1 $ 153.1 $ (252.2 ) $ 103.7 Condensed Consolidating Statement of Income and Comprehensive Income For the Nine Months Ended June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 3,812.3 $ 802.2 $ (90.7 ) $ 4,523.8 Cost of sales 1.5 3,177.2 679.0 (90.6 ) 3,767.1 Gross income (1.5 ) 635.1 123.2 (0.1 ) 756.7 Selling, general and administrative expenses 88.8 291.8 68.1 — 448.7 Amortization of purchased intangibles — 29.1 10.4 — 39.5 Operating income (loss) (90.3 ) 314.2 44.7 (0.1 ) 268.5 Interest expense (198.9 ) (47.3 ) (1.7 ) 201.9 (46.0 ) Interest income 1.3 61.2 140.9 (201.9 ) 1.5 Miscellaneous, net 43.3 (134.3 ) 90.8 — (0.2 ) Income (loss) before income taxes (244.6 ) 193.8 274.7 (0.1 ) 223.8 Provision for (benefit from) income taxes (81.4 ) 64.5 87.3 — 70.4 Income (loss) before equity in earnings of affiliates (163.2 ) 129.3 187.4 (0.1 ) 153.4 Equity in earnings of consolidated subsidiaries 318.4 75.2 62.9 (456.5 ) — Equity in earnings of unconsolidated affiliates (0.3 ) — 1.8 — 1.5 Net income 154.9 204.5 252.1 (456.6 ) 154.9 Other comprehensive income (loss), net of tax (3.5 ) (2.6 ) (2.0 ) 4.6 (3.5 ) Comprehensive income $ 151.4 $ 201.9 $ 250.1 $ (452.0 ) $ 151.4 Condensed Consolidating Statement of Income and Comprehensive Income For the Nine Months Ended June 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net sales $ — $ 3,795.2 $ 786.2 $ (61.6 ) $ 4,519.8 Cost of sales 0.6 3,185.5 605.5 (61.3 ) 3,730.3 Gross income (0.6 ) 609.7 180.7 (0.3 ) 789.5 Selling, general and administrative expenses 76.4 285.1 76.0 — 437.5 Amortization of purchased intangibles — 29.5 10.5 — 40.0 Operating income (loss) (77.0 ) 295.1 94.2 (0.3 ) 312.0 Interest expense (191.1 ) (39.4 ) (0.9 ) 175.0 (56.4 ) Interest income 1.2 47.1 128.7 (175.0 ) 2.0 Miscellaneous, net 25.0 (112.8 ) 87.6 — (0.2 ) Income (loss) before income taxes (241.9 ) 190.0 309.6 (0.3 ) 257.4 Provision for (benefit from) income taxes (76.8 ) 61.6 95.8 (0.1 ) 80.5 Income (loss) before equity in earnings of affiliates (165.1 ) 128.4 213.8 (0.2 ) 176.9 Equity in earnings of consolidated subsidiaries 344.3 107.4 130.1 (581.8 ) — Equity in earnings of unconsolidated affiliates — — 2.3 — 2.3 Net income 179.2 235.8 346.2 (582.0 ) 179.2 Other comprehensive income (loss), net of tax (61.9 ) (3.7 ) (58.9 ) 62.6 (61.9 ) Comprehensive income $ 117.3 $ 232.1 $ 287.3 $ (519.4 ) $ 117.3
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet As of June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ 12.1 $ 3.4 $ 30.0 $ — $ 45.5 Receivables, net 13.7 947.2 269.2 (31.7 ) 1,198.4 Inventories, net — 877.6 377.3 — 1,254.9 Other current assets 17.8 102.3 25.5 — 145.6 Total current assets 43.6 1,930.5 702.0 (31.7 ) 2,644.4 Investment in and advances to consolidated subsidiaries 6,037.7 1,227.2 (133.4 ) (7,131.5 ) — Intercompany receivables 47.9 1,022.7 4,514.7 (5,585.3 ) — Intangible assets, net — 956.5 611.2 — 1,567.7 Other long-term assets 124.4 222.7 233.5 — 580.6 Total assets $ 6,253.6 $ 5,359.6 $ 5,928.0 $ (12,748.5 ) $ 4,792.7 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 12.4 $ 445.9 $ 138.2 $ (31.4 ) $ 565.1 Customer advances — 487.0 5.9 — 492.9 Other current liabilities 205.0 259.0 95.7 (0.3 ) 559.4 Total current liabilities 217.4 1,191.9 239.8 (31.7 ) 1,617.4 Long-term debt, less current maturities 840.0 — — — 840.0 Intercompany payables 3,184.4 2,353.0 47.9 (5,585.3 ) — Other long-term liabilities 67.4 182.0 141.5 — 390.9 Shareholders' equity 1,944.4 1,632.7 5,498.8 (7,131.5 ) 1,944.4 Total liabilities and shareholders' equity $ 6,253.6 $ 5,359.6 $ 5,928.0 $ (12,748.5 ) $ 4,792.7 Condensed Consolidating Balance Sheet As of September 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Assets Current assets: Cash and cash equivalents $ 14.8 $ 6.3 $ 21.8 $ — $ 42.9 Receivables, net 29.4 692.9 290.1 (47.8 ) 964.6 Inventories, net — 926.2 375.5 — 1,301.7 Other current assets 11.5 81.7 26.9 — 120.1 Total current assets 55.7 1,707.1 714.3 (47.8 ) 2,429.3 Investment in and advances to consolidated subsidiaries 5,744.0 1,128.0 (192.4 ) (6,679.6 ) — Intercompany receivables 47.2 998.7 4,331.3 (5,377.2 ) — Intangible assets, net — 984.4 623.4 — 1,607.8 Other long-term assets 117.3 228.9 229.7 — 575.9 Total assets $ 5,964.2 $ 5,047.1 $ 5,706.3 $ (12,104.6 ) $ 4,613.0 Liabilities and Shareholders' Equity Current liabilities: Accounts payable $ 16.3 $ 415.3 $ 168.7 $ (47.5 ) $ 552.8 Customer advances — 438.3 1.9 — 440.2 Other current liabilities 165.0 202.4 98.0 (0.3 ) 465.1 Total current liabilities 181.3 1,056.0 268.6 (47.8 ) 1,458.1 Long-term debt, less current maturities 855.0 — — — 855.0 Intercompany payables 2,957.5 2,372.5 47.2 (5,377.2 ) — Other long-term liabilities 59.3 191.3 138.2 — 388.8 Shareholders' equity 1,911.1 1,427.3 5,252.3 (6,679.6 ) 1,911.1 Total liabilities and shareholders' equity $ 5,964.2 $ 5,047.1 $ 5,706.3 $ (12,104.6 ) $ 4,613.0
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows For the Nine Months Ended June 30, 2016 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net cash provided (used) by operating activities $ (126.2 ) $ 85.0 $ 203.1 $ — $ 161.9 Investing activities: Additions to property, plant and equipment (19.2 ) (21.8 ) (21.3 ) — (62.3 ) Additions to equipment held for rental — — (30.9 ) — (30.9 ) Proceeds from sale of equipment held for rental — 0.6 33.1 — 33.7 Intercompany investing (0.7 ) (47.4 ) (181.4 ) 229.5 — Other investing activities (1.5 ) — — — (1.5 ) Net cash provided (used) by investing activities (21.4 ) (68.6 ) (200.5 ) 229.5 (61.0 ) Financing activities: Net decrease in short-term debt (16.5 ) — — — (16.5 ) Proceeds from issuance of debt (original maturities greater than three months) 320.0 — 3.5 — 323.5 Repayment of debt (original maturities greater than three months) (275.0 ) — (3.5 ) — (278.5 ) Repurchases of Common Stock (100.1 ) — — — (100.1 ) Dividends paid (41.9 ) — — — (41.9 ) Proceeds from exercise of stock options 8.8 — — — 8.8 Excess tax benefit from stock-based compensation 1.3 — — — 1.3 Intercompany financing 248.3 (19.5 ) 0.7 (229.5 ) — Net cash provided (used) by financing activities 144.9 (19.5 ) 0.7 (229.5 ) (103.4 ) Effect of exchange rate changes on cash — 0.2 4.9 — 5.1 Increase (decrease) in cash and cash equivalents (2.7 ) (2.9 ) 8.2 — 2.6 Cash and cash equivalents at beginning of period 14.8 6.3 21.8 — 42.9 Cash and cash equivalents at end of period $ 12.1 $ 3.4 $ 30.0 $ — $ 45.5 Condensed Consolidating Statement of Cash Flows For the Nine Months Ended June 30, 2015 Oshkosh Corporation Guarantor Subsidiaries Non-Guarantor Subsidiaries Eliminations Total Net cash provided (used) by operating activities $ (132.7 ) $ (14.7 ) $ 110.8 $ — $ (36.6 ) Investing activities: Additions to property, plant and equipment (20.6 ) (21.4 ) (58.0 ) — (100.0 ) Additions to equipment held for rental — — (19.8 ) — (19.8 ) Acquisition of business, net of cash acquired — — (8.8 ) — (8.8 ) Proceeds from sale of equipment held for rental — — 25.5 — 25.5 Intercompany investing (30.6 ) — (86.7 ) 117.3 — Other investing activities (0.2 ) — (0.5 ) — (0.7 ) Net cash provided (used) by investing activities (51.4 ) (21.4 ) (148.3 ) 117.3 (103.8 ) Financing activities: Proceeds from issuance of debt (original maturities greater than three months) 345.0 — — — 345.0 Repayment of debt (original maturities greater than three months) (340.0 ) — — — (340.0 ) Repurchases of Common Stock (88.1 ) — — — (88.1 ) Dividends paid (40.0 ) — — — (40.0 ) Debt issuance cost (15.5 ) — — — (15.5 ) Proceeds from exercise of stock options 7.3 — — — 7.3 Excess tax benefit from stock-based compensation 4.3 — — — 4.3 Intercompany financing 50.2 36.5 30.6 (117.3 ) — Net cash provided (used) by financing activities (76.8 ) 36.5 30.6 (117.3 ) (127.0 ) Effect of exchange rate changes on cash — (0.7 ) 0.5 — (0.2 ) Increase (decrease) in cash and cash equivalents (260.9 ) (0.3 ) (6.4 ) — (267.6 ) Cash and cash equivalents at beginning of period 281.8 4.7 27.3 — 313.8 Cash and cash equivalents at end of period $ 20.9 $ 4.4 $ 20.9 $ — $ 46.2

Receivables (Details)

Receivables (Details) - USD ($) $ in Millions	Jun. 30, 2016	Mar. 31, 2016	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014
U.S. government:
Amounts billed	$ 55.8		$ 63.1
Costs and profits not billed	33.7		66.8
Contract receivables	89.5		129.9
Other trade receivables	1,075.6		782.3
Finance receivables	6.9		7.4
Notes receivable	37.2		29.6
Other receivables	39.1		57.7
	1,248.3		1,006.9
Less allowance for doubtful accounts	(22.7)	$ (21.9)	(20.3)	$ (20.1)	$ (21.2)	$ (21.8)
	1,225.6		986.6
Classification of receivables
Current receivables	1,198.4		964.6
Long-term receivables (included in Other long-term assets)	$ 27.2		$ 22

Receivables (Details 2)

Receivables (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Change in allowance for doubtful accounts
Allowance for doubtful accounts at beginning of period	$ 21.9	$ 21.2	$ 20.3	$ 21.8
Provision for doubtful accounts, net of recoveries	1.1	0.2	2.9	1.5
Charge-off of accounts	0	(1.7)	(0.4)	(1.9)
Foreign currency translation	(0.3)	0.4	(0.1)	(1.3)
Allowance for doubtful accounts at end of period	22.7	20.1	22.7	20.1
Finance receivables
Receivable aging and accrual status
Receivables on nonaccrual status	1.1		1.1		$ 1.1
Receivables past due 90 days or more and still accruing	0		0		0
Receivables subject to general reserves	2.9		2.9		6.2
Allowance for doubtful accounts	(0.1)		(0.1)		(0.1)
Receivables subject to specific reserves	4		4		1.2
Allowance for doubtful accounts	(0.7)		(0.7)		0
Change in allowance for doubtful accounts
Allowance for doubtful accounts at beginning of period	0.4	0	0.1	0
Provision for doubtful accounts, net of recoveries	0.4	0	0.7	0
Charge-off of accounts	0	0	0	0
Foreign currency translation	0	0	0	0
Allowance for doubtful accounts at end of period	0.8	0	0.8	0
Finance receivables | Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	0		0		0
Finance receivables | Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	0		0		0
Finance receivables | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	0		0		0
Notes receivables
Receivable aging and accrual status
Receivables on nonaccrual status	26.4		26.4		22.9
Receivables past due 90 days or more and still accruing	0		0		0
Receivables subject to general reserves	0		0		0
Allowance for doubtful accounts	0		0		0
Receivables subject to specific reserves	37.2		37.2		29.6
Allowance for doubtful accounts	(13)		(13)		(12.7)
Change in allowance for doubtful accounts
Allowance for doubtful accounts at beginning of period	13.2	12.1	12.7	13.6
Provision for doubtful accounts, net of recoveries	0.1	0	0.4	0.1
Charge-off of accounts	0	0	0	0
Foreign currency translation	(0.3)	0.4	(0.1)	(1.2)
Allowance for doubtful accounts at end of period	13	12.5	13	12.5
Notes receivables | Financing Receivables, 30 to 59 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	0		0		0
Notes receivables | Financing Receivables, 60 to 89 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	0		0		0
Notes receivables | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Recorded Investment, Past Due	0		0		$ 0
Trade and other receivables
Change in allowance for doubtful accounts
Allowance for doubtful accounts at beginning of period	8.3	9.1	7.5	8.2
Provision for doubtful accounts, net of recoveries	0.6	0.2	1.8	1.4
Charge-off of accounts	0	(1.7)	(0.4)	(1.9)
Foreign currency translation	0	0	0	(0.1)
Allowance for doubtful accounts at end of period	$ 8.9	$ 7.6	$ 8.9	$ 7.6

Receivables (Details 3)

Receivables (Details 3) $ in Millions	9 Months Ended
	Jun. 30, 2016USD ($)Party
Notes receivables | Credit Concentration
Finance and notes receivables
Receivables due from third parties (as a percent)	87.00%
Number of parties | Party	4
Restructured finance receivables
Finance and notes receivables
Financing Receivable, Modifications, Recorded Investment	$ 0.4
Restructured Notes Receivable Member
Finance and notes receivables
Financing Receivable, Modifications, Recorded Investment	$ 14.4

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2016	Sep. 30, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 514.8	$ 532.1
Partially finished products	353.1	266.3
Finished products	485.8	594.4
Inventories at FIFO cost	1,353.7	1,392.8
Less: Progress/performance-based payments on U.S. government contracts	(19.6)	(12.9)
Excess of FIFO cost over LIFO cost	(79.2)	(78.2)
Inventory net	$ 1,254.9	$ 1,301.7

Investments in Unconsolidated49

Investments in Unconsolidated Affiliates (Details) € in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2016EUR (€)	Jun. 30, 2016USD ($)	Jun. 30, 2015EUR (€)	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Investment in unconsolidated affiliates, Accounted under equity method
Investment in unconsolidated affiliates		$ 15.2			$ 16.2
RiRent (The Netherlands)
Investment in unconsolidated affiliates, Accounted under equity method
Investment in unconsolidated affiliates		5.1			5.8
Proceeds from Equity Method Investment, Dividends or Distributions	€ 0.9	1	€ 4.5	$ 5.3
Mezcladoras Y Trailers de Mexico, S.A. de C.V. Member [Member]
Investment in unconsolidated affiliates, Accounted under equity method
Investment in unconsolidated affiliates		10.1			10.6
Proceeds from Equity Method Investment, Dividends or Distributions		1.2		0
Other equity method investments [Member]
Investment in unconsolidated affiliates, Accounted under equity method
Investment in unconsolidated affiliates		0			$ (0.2)
Product [Member] | Mezcladoras Y Trailers de Mexico, S.A. de C.V. Member [Member]
Investment in unconsolidated affiliates, Accounted under equity method
Sales to equity investee		4.1		7.6
Service fees [Member] | Mezcladoras Y Trailers de Mexico, S.A. de C.V. Member [Member]
Investment in unconsolidated affiliates, Accounted under equity method
Sales to equity investee		$ 1		$ 0.9

Property, Plant and Equipment50

Property, Plant and Equipment (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Property, plant and equipment
Property, plant and equipment, gross	$ 1,134.3		$ 1,134.3		$ 1,093.7
Less accumulated depreciation	(655.2)		(655.2)		(617.9)
Property, plant and equipment, net	479.1		479.1		475.8
Depreciation expenses	18.4	$ 16.1	54.2	$ 48.4
Land and land improvements
Property, plant and equipment
Property, plant and equipment, gross	57.3		57.3		57.5
Buildings
Property, plant and equipment
Property, plant and equipment, gross	277.6		277.6		274.8
Machinery and equipment
Property, plant and equipment
Property, plant and equipment, gross	728.1		728.1		681.1
Equipment on operating lease to others
Property, plant and equipment
Property, plant and equipment, gross	42.4		42.4		42.2
Equipment on operating lease, net	34.4		$ 34.4		33.9
Equipment on operating lease to others | Minimum
Property, plant and equipment
Estimated useful life (in years)			5 years
Equipment on operating lease to others | Maximum
Property, plant and equipment
Estimated useful life (in years)			10 years
Construction in progress
Property, plant and equipment
Property, plant and equipment, gross	$ 28.9		$ 28.9		$ 38.1

Goodwill and Purchased Intang51

Goodwill and Purchased Intangible Assets (Details) $ in Millions	9 Months Ended
	Jun. 30, 2016USD ($)
Changes in goodwill
Net goodwill at the beginning of the period	$ 1,001.1
Foreign currency translation	(0.1)
Net goodwill at the end of the period	1,001
Access Equipment
Changes in goodwill
Net goodwill at the beginning of the period	874.2
Foreign currency translation	(0.2)
Net goodwill at the end of the period	874
Fire and Emergency
Changes in goodwill
Net goodwill at the beginning of the period	106.1
Foreign currency translation	0
Net goodwill at the end of the period	106.1
Commercial
Changes in goodwill
Net goodwill at the beginning of the period	20.8
Foreign currency translation	0.1
Net goodwill at the end of the period	$ 20.9

Goodwill and Purchased Intang52

Goodwill and Purchased Intangible Assets (Details 2) - USD ($) $ in Millions	Jun. 30, 2016	Sep. 30, 2015
Details of the Company's goodwill allocated to the reportable segments
Gross	$ 2,111	$ 2,111.1
Accumulated Impairment	(1,110)	(1,110)
Net	1,001	1,001.1
Access Equipment
Details of the Company's goodwill allocated to the reportable segments
Gross	1,806.1	1,806.3
Accumulated Impairment	(932.1)	(932.1)
Net	874	874.2
Fire and Emergency
Details of the Company's goodwill allocated to the reportable segments
Gross	108.1	108.1
Accumulated Impairment	(2)	(2)
Net	106.1	106.1
Commercial
Details of the Company's goodwill allocated to the reportable segments
Gross	196.8	196.7
Accumulated Impairment	(175.9)	(175.9)
Net	$ 20.9	$ 20.8

Goodwill and Purchased Intang53

Goodwill and Purchased Intangible Assets (Details 3) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Purchased intangible assets
Weighted-Average Life (in years)	14 years 6 months	14 years 6 months
Gross	$ 782.7	$ 783.4
Accumulated Amortization	(603.8)	(564.5)
Net	178.9	218.9
Non-amortizable trade names	387.8	387.8
Intangible assets excluding goodwill, gross	1,170.5	1,171.2
Purchased intangible assets, net	566.7	$ 606.7
Future amortization expense of purchased intangible assets for the five years succeeding fiscal year 2016
2016 (remaining three months)	13.1
2,017	45.8
2,018	38.3
2,019	36.9
2,020	11
2,021	$ 5.3
Distribution network
Purchased intangible assets
Weighted-Average Life (in years)	39 years 1 month	39 years 1 month
Gross	$ 55.4	$ 55.4
Accumulated Amortization	(27.7)	(26.6)
Net	$ 27.7	$ 28.8
Non-compete
Purchased intangible assets
Weighted-Average Life (in years)	10 years 6 months	10 years 6 months
Gross	$ 56.3	$ 56.4
Accumulated Amortization	(56.3)	(56.3)
Net	$ 0	$ 0.1
Technology-related
Purchased intangible assets
Weighted-Average Life (in years)	11 years 11 months	11 years 11 months
Gross	$ 104.7	$ 104.8
Accumulated Amortization	(89.5)	(83.3)
Net	$ 15.2	$ 21.5
Customer relationships
Purchased intangible assets
Weighted-Average Life (in years)	12 years 10 months	12 years 10 months
Gross	$ 549.8	$ 550.3
Accumulated Amortization	(415.7)	(384)
Net	$ 134.1	$ 166.3
Other
Purchased intangible assets
Weighted-Average Life (in years)	16 years 4 months	16 years 6 months
Gross	$ 16.5	$ 16.5
Accumulated Amortization	(14.6)	(14.3)
Net	$ 1.9	$ 2.2

Credit Agreements (Details)

Credit Agreements (Details) $ in Millions	1 Months Ended		9 Months Ended
	Mar. 31, 2015USD ($)	Feb. 28, 2014USD ($)	Jun. 30, 2016USD ($)	Oct. 15, 2015USD ($)	Sep. 30, 2015USD ($)	Jan. 26, 2015USD ($)	Mar. 21, 2014USD ($)
Long term debt
Long term debt			$ 860		$ 875
Less current maturities			(20)		(20)
Long term debt net of current maturities			840		855
Debt, current
Revolving Credit Facility			107		63.5
Current maturities of long-term debt			20		20
Revolving line of credit and current maturities of long-term debt			$ 127		83.5
Credit agreement
Debt, current
Senior Credit Agreement, Basis Spread on Variable Rate Debt			1.50%
Maximum leverage ratio			4.50
Debt Instrument, Leverage Ratio, Maximum Denominator			1
Minimum interest coverage ratio			2.50
Debt Instrument, Covenant Terms Interest, Coverage Ratio, Minimum Denominator			1
Maximum senior secured leverage ratio			3
Debt Instrument, Covenant Terms, Senior Secured, Leverage Ratio for Intermediate Period Maximum, Denominator			1
Debt Instrument, Covenant Terms, Senior Secured Leverage Ratio without collateral			3.75
Debt Instrument, Covenant Terms, Senior Secured, Leverage Ratio for Intermediate Period Maximum without collateral, Denominator			1
Dividend payment restriction under credit agreement
Percentage of consolidated net income of the Company and its subsidiaries accrued on a cumulative basis during the period beginning on January 1, 2010 and ending on the last day of the fiscal quarter			50.00%
Percentage of consolidated net deficit of the Company and its subsidiaries accrued on a cumulative basis during the period beginning on January 1, 2010 and ending on the last day of the fiscal quarter			100.00%
Percentage of aggregate net proceeds received by the Company subsequent to March 3, 2010 as a contribution to its common equity or from the issuance and sale of its Common Stock			100.00%
Credit agreement | Minimum
Debt, current
Revolving credit facility, unused commitment fee rate (as a percent)			0.225%
Credit agreement | Maximum
Debt, current
Revolving credit facility, unused commitment fee rate (as a percent)			0.35%
Revolving credit facility
Debt, current
Debt instrument interest rate (as a percent)			1.96%
Maximum borrowing capacity						$ 850	$ 600
Available borrowing capacity			$ 631.2
Senior Secured Term Loan
Long term debt
Long term debt			360		375		$ 400
Debt, current
Quarterly principal installment, at commencement			5
Payment due at maturity			$ 310
Variable rate basis			LIBOR plus a specified margin
Weighted-average interest rate (as a percent)			1.95%
Letter of credit
Debt, current
Letters of credit outstanding			$ 111.8
Letter of credit fees percentage on available borrowing capacity, low end of range (as a percent)			0.625%
Letter of credit fees percentage on available borrowing capacity, high end of range (as a percent)			2.00%
Credit agreement - dollar-denominated loans
Debt, current
Variable rate basis			base rate (which is the highest of (a) the administrative agent’s prime rate, (b) the federal funds rate plus 0.50% or (c) the sum of 1% plus one-month LIBOR) plus a specified margin
Credit agreement - dollar-denominated loans | Federal Funds rate
Debt, current
Variable rate basis			federal funds rate
Interest spread in basis points (as a percent)			0.50%
Credit agreement - dollar-denominated loans | LIBOR
Debt, current
Variable rate basis			one-month LIBOR
Interest spread in basis points (as a percent)			1.00%
5.375 % Senior notes due March 2022
Long term debt
Long term debt			$ 250		$ 250
Debt, current
Debt instrument interest rate (as a percent)			5.375%		5.375%
Debt issued		$ 250
Dividend payment restriction under credit agreement
Fair value of debt			$ 258		$ 252
5.375% Senior notes due March 2025 [Domain]
Long term debt
Long term debt			$ 250		$ 250
Debt, current
Debt instrument interest rate (as a percent)			5.375%		5.375%
Debt issued	$ 250
Dividend payment restriction under credit agreement
Fair value of debt			$ 256		$ 249
Foreign Line of Credit [Member]
Debt, current
Maximum borrowing capacity				$ 63

Warranties (Details)

Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Changes in warranty liability
Balance at beginning of period	$ 92.1	$ 101.9
Warranty provisions	34	31.8
Settlements made	(40.1)	(38.7)
Changes in liability for pre-existing warranties, net	2	(2.7)
Premiums received	11	9.3
Amortization of premiums received	(8.2)	(6.8)
Foreign currency translation	(0.4)	(1.9)
Balance at end of period	90.4	$ 92.9
Extended Product Warranty Accrual	$ 29.7		$ 26.4
Minimum
Product Warranty Liability [Line Items]
Product warranty term	6 months
Maximum
Product Warranty Liability [Line Items]
Product warranty term	5 years

Guarantee Arrangements (Details

Guarantee Arrangements (Details) - Indirect Guarantee Of Deferred Payment And Lease Payment Agreements Member - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Guarantee Obligations
Guarantee obligations, maximum exposure	$ 583.6		$ 583.6
Aggregate amount of indebtedness which the Company is a party to through guarantee agreements	122.2		122.2
Changes in provision for loss on customer guarantees
Balance at beginning of period	7	$ 4.3	5.6	$ 4.6
Provision for new credit guarantees	1.2	1.1	3.5	2.6
Changes for pre-existing guarantees, net	0.6	0	1.2	(0.4)
Amortization of previous guarantees	(0.7)	(0.3)	(2.2)	(1.6)
Foreign currency translation	0	0	0	(0.1)
Balance at end of period	$ 8.1	$ 5.1	$ 8.1	$ 5.1

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($) $ in Millions	10 Months Ended
	Jun. 30, 2016	Aug. 31, 2015
Stockholders' Equity Note [Abstract]
Number of shares of common stock authorized for buyback (in shares)		10,000,000
Treasury Stock, Shares, Acquired (in shares)	2,786,624
Treasury Stock Cumulative Value Acquired Cost Method	$ 112
Remaining number of shares authorized to be repurchased (in shares)	7,512,574	10,299,198

Derivative Financial Instrume58

Derivative Financial Instruments and Hedging Activities (Details) $ in Millions	Jun. 30, 2016USD ($)
Foreign exchange contracts | Designated as Hedging Instrument [Member]
Open derivative instruments
Derivative, Notional Amount	$ 1.2
Foreign exchange contracts | Not designated as hedging instruments
Open derivative instruments
Derivative, Notional Amount	113.9
Foreign exchange contracts | Sell | Not designated as hedging instruments | Sell Euros
Open derivative instruments
Derivative, Notional Amount	10.7
Foreign exchange contracts | Sell | Not designated as hedging instruments | Sell Australian dollars
Open derivative instruments
Derivative, Notional Amount	54.6
Foreign exchange contracts | Buy | Not designated as hedging instruments | Buy Euros
Open derivative instruments
Derivative, Notional Amount	18.7
Foreign exchange contracts | Buy | Not designated as hedging instruments | Buy Swedish Krona and sell euro
Open derivative instruments
Derivative, Notional Amount	10.5
Foreign exchange contracts | Buy | Not designated as hedging instruments | Buy United Kingdom, Pounds
Open derivative instruments
Derivative, Notional Amount	9.4
Foreign exchange contracts | Buy | Not designated as hedging instruments | Buy Euro and Sell Canadian Dollars
Open derivative instruments
Derivative, Notional Amount	6.4
Interest rate contracts | Not designated as hedging instruments
Open derivative instruments
Derivative, Notional Amount	$ 38.2

Derivative Financial Instrume59

Derivative Financial Instruments and Hedging Activities (Details 2) - USD ($) $ in Millions	Jun. 30, 2016	Sep. 30, 2015
Other Current Assets
Fair values of open derivative instruments
Fair value of derivative assets	$ 0.3	$ 0.7
Other Current Liabilities
Fair values of open derivative instruments
Fair value of derivative liabilities	2.4	1.1
Designated as Hedging Instrument [Member] | Foreign exchange contracts | Other Current Assets
Fair values of open derivative instruments
Fair value of derivative assets	0.1	0.4
Designated as Hedging Instrument [Member] | Foreign exchange contracts | Other Current Liabilities
Fair values of open derivative instruments
Fair value of derivative liabilities	0	0
Not designated as hedging instruments | Foreign exchange contracts | Other Current Assets
Fair values of open derivative instruments
Fair value of derivative assets	0.2	0.3
Not designated as hedging instruments | Foreign exchange contracts | Other Current Liabilities
Fair values of open derivative instruments
Fair value of derivative liabilities	1.5	0.4
Not designated as hedging instruments | Interest rate contracts | Other Current Assets
Fair values of open derivative instruments
Fair value of derivative assets	0	0
Not designated as hedging instruments | Interest rate contracts | Other Current Liabilities
Fair values of open derivative instruments
Fair value of derivative liabilities	$ 0.9	$ 0.7

Derivative Financial Instrume60

Derivative Financial Instruments and Hedging Activities (Details 3) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Pre-tax gains (losses) on derivative instruments
Derivative, Gain (Loss) on Derivative, Net	$ 0	$ (0.2)	$ (6.1)	$ 8.6
Designated as Hedging Instrument [Member] | Foreign exchange contracts | Miscellaneous, net
Pre-tax gains (losses) on derivative instruments
Derivative, Gain (Loss) on Derivative, Net	(0.1)	0	(0.2)	0
Not designated as hedging instruments | Foreign exchange contracts | Miscellaneous, net
Pre-tax gains (losses) on derivative instruments
Not designated as hedges	0.1	(0.1)	(5.7)	8.7
Not designated as hedging instruments | Interest rate contracts | Miscellaneous, net
Pre-tax gains (losses) on derivative instruments
Not designated as hedges	$ 0	$ (0.1)	$ (0.2)	$ (0.1)

Fair Value Measurement (Details

Fair Value Measurement (Details) - Fair value measured on recurring basis - USD ($) $ in Millions		Jun. 30, 2016	Sep. 30, 2015
Assets:
Defined Benefit Plan, Fair Value of Plan Assets		$ 22.7	$ 21.6
Foreign currency exchange derivatives		0.3	0.7
Liabilities:
Foreign currency exchange derivatives		1.5	0.4
Interest Rate Derivative Liabilities, at Fair Value		0.9	0.7
Level 1
Assets:
Defined Benefit Plan, Fair Value of Plan Assets	[1]	22.7	21.6
Foreign currency exchange derivatives		0	0
Liabilities:
Foreign currency exchange derivatives		0	0
Interest Rate Derivative Liabilities, at Fair Value		0	0
Level 2
Assets:
Defined Benefit Plan, Fair Value of Plan Assets		0	0
Foreign currency exchange derivatives	[2]	0.3	0.7
Liabilities:
Foreign currency exchange derivatives	[2]	1.5	0.4
Interest Rate Derivative Liabilities, at Fair Value	[3]	0.9	0.7
Level 3
Assets:
Defined Benefit Plan, Fair Value of Plan Assets		0	0
Foreign currency exchange derivatives		0	0
Liabilities:
Foreign currency exchange derivatives		0	0
Interest Rate Derivative Liabilities, at Fair Value		$ 0	$ 0
[1]	Represents investments in a rabbi trust for the Company's non-qualified supplemental executive retirement plans (“SERP”). The fair values of these investments are determined using a market approach. Investments include mutual funds for which quoted prices in active markets are available. The Company records changes in the fair value of investments in the Condensed Consolidated Statements of Income.
[2]	Based on observable market transactions of forward currency prices.
[3]	Based on observable market transactions of interest rate swap prices.

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation expense	$ 6.1	$ 4.1	$ 18.6	$ 17.4
Stock-based compensation expense, net of tax	$ 3.8	$ 2.6	$ 11.7	$ 11
2009 Stock Plan | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award
Common stock reserved for issuance stock awards (in shares)	6,089,015		6,089,015

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Pension Plan, Defined Benefit [Member]
Components of net periodic benefit cost (income)
Service cost	$ 2.9	$ 2.9	$ 8.6	$ 8.9
Interest cost	4.5	4.5	13.6	13.5
Expected return on plan assets	(4.5)	(4.5)	(13.5)	(13.6)
Amortization of prior service cost	0.4	0.4	1.3	1.2
Amortization of net actuarial loss (gain)	0.6	0.7	1.8	2
Net periodic benefit cost (income)	3.9	4	11.8	12
Postretirement Medical Plans
Employee benefit plans
Defined benefit pension plans estimated future employer contributions in fiscal year			0.5
Company contributions			1.6	1.6
Components of net periodic benefit cost (income)
Service cost	0.4	0.4	1.1	1.3
Interest cost	0.3	0.4	1.1	1.2
Amortization of prior service cost	(0.2)	(0.2)	(0.7)	(0.7)
Curtailment	0	0	0	(3.4)
Amortization of net actuarial loss (gain)	0	0	(0.1)	0.1
Net periodic benefit cost (income)	$ 0.5	$ 0.6	$ 1.4	$ (1.5)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 48.4	$ 34.8	$ 70.4	$ 80.5
Effective income tax rate (as a percent)	36.60%	28.10%	31.50%	31.30%
Income Tax Expense (Benefit), Tax Credit, Discrete Items	$ 1.8		$ (6.2)	$ (10.2)
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings	0.9
Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions	0.6
Effective Income Tax Rate Reconciliation, Tax Settlement, State and Local, Amount	0.3
Effective Income Tax Rate Reconciliation, Deduction, Amount			2.4	2.2
Effective Income Tax Rate Reconciliation, Deduction, Other, Amount			0.3	0.5
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount			3.5
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations		$ 7.5		7.5
Gross unrecognized tax benefits, excluding income tax penalties and interest	29.6		29.6		$ 27
Net unrecognized tax benefits, excluding interest and penalties that would affect the Company's net income if recognized	19.8		19.8
Interest and penalties			1	$ 1.4
Accruals for payment of interest and penalties	10		10
Estimated reduction in unrecognized tax benefits due to tax audit resolutions during the next twelve months	$ 1.7		$ 1.7

Accumulated Other Comprehensi65

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	$ (135.8)	$ (144.9)	$ (144.4)	$ (69.2)
Other comprehensive income (loss) before reclassifications	(12.7)	13.1	(5)	(62.9)
Amounts reclassified from accumulated other comprehensive income (loss)	0.6	0.7	1.5	1
Total other comprehensive income (loss), net of tax	(12.1)	13.8	(3.5)	(61.9)
Balance at end of period	(147.9)	(131.1)	(147.9)	(131.1)
Employee Pension and Postretirement Benefits, Net of Tax [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(45.5)	(43.9)	(46.4)	(44.2)
Other comprehensive income (loss) before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0.6	0.7	1.5	1
Total other comprehensive income (loss), net of tax	0.6	0.7	1.5	1
Balance at end of period	(44.9)	(43.2)	(44.9)	(43.2)
Cumulative Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(90.4)	(101)	(98.1)	(25)
Other comprehensive income (loss) before reclassifications	(12.6)	13.2	(4.9)	(62.8)
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Total other comprehensive income (loss), net of tax	(12.6)	13.2	(4.9)	(62.8)
Balance at end of period	(103)	(87.8)	(103)	(87.8)
Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	0.1	0	0.1	0
Other comprehensive income (loss) before reclassifications	(0.1)	(0.1)	(0.1)	(0.1)
Amounts reclassified from accumulated other comprehensive income (loss)	0	0	0	0
Total other comprehensive income (loss), net of tax	(0.1)	(0.1)	(0.1)	(0.1)
Balance at end of period	$ 0	$ (0.1)	$ 0	$ (0.1)

Accumulated Other Comprehensi66

Accumulated Other Comprehensive Income (Loss) (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Income before income taxes and equity in earnings of unconsolidated affiliates	$ 132.3	$ 123.8	$ 223.8	$ 257.4
Tax benefit	(48.4)	(34.8)	(70.4)	(80.5)
Net income	84.2	89.9	154.9	179.2
Employee Pension and Postretirement Benefits, Net of Tax [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Prior service costs	(0.2)	(0.2)	(0.6)	(0.5)
Actuarial losses	(0.6)	(0.7)	(1.7)	(2.1)
Curtailment	0	0	0	1.2
Income before income taxes and equity in earnings of unconsolidated affiliates	(0.8)	(0.9)	(2.3)	(1.4)
Tax benefit	0.2	0.2	0.8	0.4
Net income	$ (0.6)	$ (0.7)	$ (1.5)	$ (1)

Earnings Per Share Earnings P67

Earnings Per Share Earnings Per Share (Detail 1) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income	$ 84.2	$ 89.9	$ 154.9	$ 179.2
Earnings allocated to participating securities	0	(0.2)	0	(0.4)
Earnings available to common shareholders	$ 84.2	$ 89.7	$ 154.9	$ 178.8
Basic weighted-average common shares outstanding (in shares)	73,390,624	78,117,876	73,526,081	78,327,982
Dilutive stock options and other equity-based compensation awards (in shares)	876,338	1,185,651	803,060	1,131,081
Participating restricted stock (in shares)	0	(119,450)	0	(114,641)
Diluted weighted-average common shares outstanding (in shares)	74,266,962	79,184,077	74,329,141	79,344,422

Earnings Per Share Earnings P68

Earnings Per Share Earnings Per Share (Details 2) - shares	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options	1,050,269	253,675	1,468,052	855,294

Contingencies, Significant Es69

Contingencies, Significant Estimates and Concentrations (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2016	Sep. 30, 2015
Personal Injury Actions and Other
Loss contingencies
Maximum self-insurance available per claim	$ 5
Reserve for loss contingencies	39.7	$ 40.4
Performance and specialty bonds
Loss contingencies
Commitments and contingencies	516.6	469.9
Standby letters of credit
Loss contingencies
Commitments and contingencies	$ 111.8	$ 62.6

Business Segment Information (D

Business Segment Information (Details)	9 Months Ended
	Jun. 30, 2016segment
Segment Reporting [Abstract]
Number of reportable segments of entity (in segments)	4

Business Segment Information 71

Business Segment Information (Details 2) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Net sales:
Net sales	$ 1,747.5	$ 1,612.3	$ 4,523.8	$ 4,519.8
Operating income (loss) from continuing operations:
Operating Income (Loss)	146.8	136.6	268.5	312
Interest expense net of interest income	(15.3)	(12.6)	(44.5)	(54.4)
Miscellaneous other income (expense)	0.8	(0.2)	(0.2)	(0.2)
Income before income taxes and equity in earnings of unconsolidated affiliates	132.3	123.8	223.8	257.4
Access Equipment
Net sales:
Net sales	952.5	932.6	2,236.6	2,631.1
Operating income (loss) from continuing operations:
Operating Income (Loss)	122.1	136.4	218.2	350.5
Access Equipment | Aerial work platforms
Net sales:
Net sales	511.4	542.7	1,128.5	1,252.5
Access Equipment | Telehandlers
Net sales:
Net sales	266.6	221.4	593.1	891.5
Access Equipment | Other
Net sales:
Net sales	174.5	168.5	515	487.1
Defense
Net sales:
Net sales	264	191.1	877.7	617.9
Operating income (loss) from continuing operations:
Operating Income (Loss)	19.1	(7.1)	70.1	(9.3)
Fire and Emergency
Net sales:
Net sales	244.2	195	686.8	549.1
Operating income (loss) from continuing operations:
Operating Income (Loss)	19.7	9.6	44.7	20.1
Commercial
Net sales:
Net sales	286.8	293.6	722.7	721.7
Operating income (loss) from continuing operations:
Operating Income (Loss)	23.8	22.4	49.9	43.4
Commercial | Concrete placement
Net sales:
Net sales	164.6	158	348.2	355.1
Commercial | Refuse collection
Net sales:
Net sales	96.5	103.6	295	269.9
Commercial | Other
Net sales:
Net sales	25.7	32	79.5	96.7
Corporate
Operating income (loss) from continuing operations:
Operating Income (Loss)	(37.9)	(24.7)	(114.4)	(92.8)
Intersegment Eliminations [Member]
Net sales:
Net sales	0	0	0	0
Operating income (loss) from continuing operations:
Operating Income (Loss)	0	0	0	0.1
Operating Segments [Member]
Net sales:
Net sales	1,747.5	1,612.3	4,523.8	4,519.8
Operating Segments [Member] | Access Equipment
Net sales:
Net sales	952.5	932.6	2,236.6	2,631.1
Operating Segments [Member] | Access Equipment | Aerial work platforms
Net sales:
Net sales	511.4	542.7	1,128.5	1,252.5
Operating Segments [Member] | Access Equipment | Telehandlers
Net sales:
Net sales	266.6	221.4	593.1	891.5
Operating Segments [Member] | Access Equipment | Other
Net sales:
Net sales	174.5	168.5	515	487.1
Operating Segments [Member] | Defense
Net sales:
Net sales	264.3	194.2	879.3	622.2
Operating Segments [Member] | Fire and Emergency
Net sales:
Net sales	248.5	199.8	696.4	569.7
Operating Segments [Member] | Commercial
Net sales:
Net sales	287.9	294	724.9	725.1
Operating Segments [Member] | Commercial | Concrete placement
Net sales:
Net sales	164.6	158	348.2	355.1
Operating Segments [Member] | Commercial | Refuse collection
Net sales:
Net sales	96.5	103.6	295	269.9
Operating Segments [Member] | Commercial | Other
Net sales:
Net sales	26.8	32.4	81.7	100.1
Operating Segments [Member] | Intersegment Eliminations [Member]
Net sales:
Net sales	(5.7)	(8.3)	(13.4)	(28.3)
Intersegment Eliminations [Member]
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Access Equipment
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Access Equipment | Aerial work platforms
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Access Equipment | Telehandlers
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Access Equipment | Other
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Defense
Net sales:
Net sales	0.3	3.1	1.6	4.3
Intersegment Eliminations [Member] | Fire and Emergency
Net sales:
Net sales	4.3	4.8	9.6	20.6
Intersegment Eliminations [Member] | Commercial
Net sales:
Net sales	1.1	0.4	2.2	3.4
Intersegment Eliminations [Member] | Commercial | Concrete placement
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Commercial | Refuse collection
Net sales:
Net sales	0	0	0	0
Intersegment Eliminations [Member] | Commercial | Other
Net sales:
Net sales	1.1	0.4	2.2	3.4
Intersegment Eliminations [Member] | Intersegment Eliminations [Member]
Net sales:
Net sales	$ (5.7)	$ (8.3)	$ (13.4)	$ (28.3)

Business Segment Information 72

Business Segment Information (Details 3) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Revenue and assets by geography
Identifiable assets		$ 4,792.7		$ 4,792.7		$ 4,613
Net sales		1,747.5	$ 1,612.3	4,523.8	$ 4,519.8
U.S.
Revenue and assets by geography
Net sales				3,492.5	3,584.7
Other North America
Revenue and assets by geography
Net sales				177.8	226.3
Europe, Africa and Middle East
Revenue and assets by geography
Net sales				558.2	371.2
Rest of World
Revenue and assets by geography
Net sales				295.3	337.6
Access Equipment
Revenue and assets by geography
Identifiable assets		2,841.5		2,841.5		2,911.6
Net sales		952.5	932.6	2,236.6	2,631.1
Access Equipment | U.S.
Revenue and assets by geography
Identifiable assets		2,111.5		2,111.5		2,178.7
Access Equipment | Europe
Revenue and assets by geography
Identifiable assets	[1]	534.7		534.7		531.4
Access Equipment | Rest of World
Revenue and assets by geography
Identifiable assets		195.3		195.3		201.5
Defense
Revenue and assets by geography
Identifiable assets		654.6		654.6		429.6
Net sales		264	191.1	877.7	617.9
Defense | U.S.
Revenue and assets by geography
Identifiable assets		652.1		652.1		424.5
Defense | Rest of World
Revenue and assets by geography
Identifiable assets		2.5		2.5		5.1
Fire and Emergency
Revenue and assets by geography
Net sales		244.2	195	686.8	549.1
Fire and Emergency | U.S.
Revenue and assets by geography
Identifiable assets		541.4		541.4		530.7
Commercial
Revenue and assets by geography
Identifiable assets		471.9		471.9		436.2
Net sales		286.8	$ 293.6	722.7	$ 721.7
Commercial | U.S.
Revenue and assets by geography
Identifiable assets		435.4		435.4		395.1
Commercial | Rest of World
Revenue and assets by geography
Identifiable assets	[1]	36.5		36.5		41.1
Corporate
Revenue and assets by geography
Identifiable assets		283.3		283.3		304.9
Corporate | U.S.
Revenue and assets by geography
Identifiable assets	[2]	213.9		213.9		218.6
Corporate | Rest of World
Revenue and assets by geography
Identifiable assets	[3]	$ 69.4		$ 69.4		$ 86.3
[1]	Includes investments in unconsolidated affiliates.
[2]	Primarily includes cash, short-term investments and capitalized costs related to a shared enterprise resource planning system.
[3]	Primarily includes cash, short-term investments and capitalized costs related to a shared enterprise

Separate Financial Informatio73

Separate Financial Information of Subsidiary Guarantors of Indebtedness (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Condensed Consolidating Statements of Income
Net sales	$ 1,747.5	$ 1,612.3	$ 4,523.8	$ 4,519.8
Cost of sales	1,432.9	1,328.3	3,767.1	3,730.3
Gross income	314.6	284	756.7	789.5
Selling, general and administrative	154.7	134.2	448.7	437.5
Amortization of purchased intangibles	13.1	13.2	39.5	40
Operating income	146.8	136.6	268.5	312
Interest expense	(15.8)	(13.2)	(46)	(56.4)
Interest income	0.5	0.6	1.5	2
Miscellaneous, net	0.8	(0.2)	(0.2)	(0.2)
Income before income taxes and equity in earnings of unconsolidated affiliates	132.3	123.8	223.8	257.4
Provision for income taxes	48.4	34.8	70.4	80.5
Income before equity in earnings of unconsolidated affiliates	83.9	89	153.4	176.9
Income (Loss) from Equity Method Investments of Consolidated Subsidiaries	0	0	0	0
Equity in earnings of unconsolidated affiliates	0.3	0.9	1.5	2.3
Net income	84.2	89.9	154.9	179.2
Net income	84.2	89.9	154.9	179.2
Other Comprehensive Income (Loss), Net of Tax	(12.1)	13.8	(3.5)	(61.9)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	72.1	103.7	151.4	117.3
Oshkosh Corporation
Condensed Consolidating Statements of Income
Net sales	0	0	0	0
Cost of sales	0.8	0.3	1.5	0.6
Gross income	(0.8)	(0.3)	(1.5)	(0.6)
Selling, general and administrative	30.2	16.5	88.8	76.4
Amortization of purchased intangibles	0	0	0	0
Operating income	(31)	(16.8)	(90.3)	(77)
Interest expense	(68.9)	(58.7)	(198.9)	(191.1)
Interest income	0.4	0.3	1.3	1.2
Miscellaneous, net	14.8	6.8	43.3	25
Income before income taxes and equity in earnings of unconsolidated affiliates	(84.7)	(68.4)	(244.6)	(241.9)
Provision for income taxes	(41.5)	(19.2)	(81.4)	(76.8)
Income before equity in earnings of unconsolidated affiliates	(43.2)	(49.2)	(163.2)	(165.1)
Income (Loss) from Equity Method Investments of Consolidated Subsidiaries	127.4	139.1	318.4	344.3
Equity in earnings of unconsolidated affiliates	0	0	(0.3)	0
Net income	84.2	89.9	154.9	179.2
Other Comprehensive Income (Loss), Net of Tax	(12.1)	13.8	(3.5)	(61.9)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	72.1	103.7	151.4	117.3
Guarantor Subsidiaries
Condensed Consolidating Statements of Income
Net sales	1,471.5	1,338.3	3,812.3	3,795.2
Cost of sales	1,207.2	1,131	3,177.2	3,185.5
Gross income	264.3	207.3	635.1	609.7
Selling, general and administrative	105.6	93.7	291.8	285.1
Amortization of purchased intangibles	9.6	9.8	29.1	29.5
Operating income	149.1	103.8	314.2	295.1
Interest expense	(16.4)	(13.5)	(47.3)	(39.4)
Interest income	21.9	15.8	61.2	47.1
Miscellaneous, net	(42.4)	(43.8)	(134.3)	(112.8)
Income before income taxes and equity in earnings of unconsolidated affiliates	112.2	62.3	193.8	190
Provision for income taxes	44.1	17.6	64.5	61.6
Income before equity in earnings of unconsolidated affiliates	68.1	44.7	129.3	128.4
Income (Loss) from Equity Method Investments of Consolidated Subsidiaries	21.1	53.9	75.2	107.4
Equity in earnings of unconsolidated affiliates	0	0	0	0
Net income	89.2	98.6	204.5	235.8
Other Comprehensive Income (Loss), Net of Tax	(0.4)	0.5	(2.6)	(3.7)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	88.8	99.1	201.9	232.1
Non-Guarantor Subsidiaries
Condensed Consolidating Statements of Income
Net sales	312.4	293.5	802.2	786.2
Cost of sales	261.1	216.2	679	605.5
Gross income	51.3	77.3	123.2	180.7
Selling, general and administrative	18.9	24	68.1	76
Amortization of purchased intangibles	3.5	3.4	10.4	10.5
Operating income	28.9	49.9	44.7	94.2
Interest expense	(0.6)	0	(1.7)	(0.9)
Interest income	48.3	43.5	140.9	128.7
Miscellaneous, net	28.4	36.8	90.8	87.6
Income before income taxes and equity in earnings of unconsolidated affiliates	105	130.2	274.7	309.6
Provision for income taxes	45.8	36.5	87.3	95.8
Income before equity in earnings of unconsolidated affiliates	59.2	93.7	187.4	213.8
Income (Loss) from Equity Method Investments of Consolidated Subsidiaries	49.7	45.5	62.9	130.1
Equity in earnings of unconsolidated affiliates	0.3	0.9	1.8	2.3
Net income	109.2	140.1	252.1	346.2
Other Comprehensive Income (Loss), Net of Tax	(11.9)	13	(2)	(58.9)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	97.3	153.1	250.1	287.3
Eliminations
Condensed Consolidating Statements of Income
Net sales	(36.4)	(19.5)	(90.7)	(61.6)
Cost of sales	(36.2)	(19.2)	(90.6)	(61.3)
Gross income	(0.2)	(0.3)	(0.1)	(0.3)
Selling, general and administrative	0	0	0	0
Amortization of purchased intangibles	0	0	0	0
Operating income	(0.2)	(0.3)	(0.1)	(0.3)
Interest expense	70.1	59	201.9	175
Interest income	(70.1)	(59)	(201.9)	(175)
Miscellaneous, net	0	0	0	0
Income before income taxes and equity in earnings of unconsolidated affiliates	(0.2)	(0.3)	(0.1)	(0.3)
Provision for income taxes	0	(0.1)	0	(0.1)
Income before equity in earnings of unconsolidated affiliates	(0.2)	(0.2)	(0.1)	(0.2)
Income (Loss) from Equity Method Investments of Consolidated Subsidiaries	(198.2)	(238.5)	(456.5)	(581.8)
Equity in earnings of unconsolidated affiliates	0	0	0	0
Net income	(198.4)	(238.7)	(456.6)	(582)
Other Comprehensive Income (Loss), Net of Tax	12.3	(13.5)	4.6	62.6
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (186.1)	$ (252.2)	$ (452)	$ (519.4)

Separate Financial Informatio74

Separate Financial Information of Subsidiary Guarantors of Indebtedness (Details 2) - USD ($) $ in Millions	Jun. 30, 2016	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 45.5	$ 42.9	$ 46.2	$ 313.8
Receivables, net	1,198.4	964.6
Inventories, net	1,254.9	1,301.7
Other current assets	145.6	120.1
Total current assets	2,644.4	2,429.3
Investment in and advances to consolidated subsidiaries	0	0
Intercompany Receivables	0	0
Intangible assets, net	1,567.7	1,607.8
Other long-term assets	580.6	575.9
Total assets	4,792.7	4,613
Current liabilities:
Accounts payable	565.1	552.8
Customer advances	492.9	440.2
Other current liabilities	559.4	465.1
Total current liabilities	1,617.4	1,458.1
Long-term debt, less current maturities	840	855
Intercompany Payables	0	0
Other long-term liabilities	390.9	388.8
Shareholders' equity	1,944.4	1,911.1
Total liabilities and shareholders' equity	4,792.7	4,613
Oshkosh Corporation
Current assets:
Cash and cash equivalents	12.1	14.8	20.9	281.8
Receivables, net	13.7	29.4
Inventories, net	0	0
Other current assets	17.8	11.5
Total current assets	43.6	55.7
Investment in and advances to consolidated subsidiaries	6,037.7	5,744
Intercompany Receivables	47.9	47.2
Intangible assets, net	0	0
Other long-term assets	124.4	117.3
Total assets	6,253.6	5,964.2
Current liabilities:
Accounts payable	12.4	16.3
Customer advances	0	0
Other current liabilities	205	165
Total current liabilities	217.4	181.3
Long-term debt, less current maturities	840	855
Intercompany Payables	3,184.4	2,957.5
Other long-term liabilities	67.4	59.3
Shareholders' equity	1,944.4	1,911.1
Total liabilities and shareholders' equity	6,253.6	5,964.2
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	3.4	6.3	4.4	4.7
Receivables, net	947.2	692.9
Inventories, net	877.6	926.2
Other current assets	102.3	81.7
Total current assets	1,930.5	1,707.1
Investment in and advances to consolidated subsidiaries	1,227.2	1,128
Intercompany Receivables	1,022.7	998.7
Intangible assets, net	956.5	984.4
Other long-term assets	222.7	228.9
Total assets	5,359.6	5,047.1
Current liabilities:
Accounts payable	445.9	415.3
Customer advances	487	438.3
Other current liabilities	259	202.4
Total current liabilities	1,191.9	1,056
Long-term debt, less current maturities	0	0
Intercompany Payables	2,353	2,372.5
Other long-term liabilities	182	191.3
Shareholders' equity	1,632.7	1,427.3
Total liabilities and shareholders' equity	5,359.6	5,047.1
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	30	21.8	20.9	27.3
Receivables, net	269.2	290.1
Inventories, net	377.3	375.5
Other current assets	25.5	26.9
Total current assets	702	714.3
Investment in and advances to consolidated subsidiaries	(133.4)	(192.4)
Intercompany Receivables	4,514.7	4,331.3
Intangible assets, net	611.2	623.4
Other long-term assets	233.5	229.7
Total assets	5,928	5,706.3
Current liabilities:
Accounts payable	138.2	168.7
Customer advances	5.9	1.9
Other current liabilities	95.7	98
Total current liabilities	239.8	268.6
Long-term debt, less current maturities	0	0
Intercompany Payables	47.9	47.2
Other long-term liabilities	141.5	138.2
Shareholders' equity	5,498.8	5,252.3
Total liabilities and shareholders' equity	5,928	5,706.3
Eliminations
Current assets:
Cash and cash equivalents	0	0	$ 0	$ 0
Receivables, net	(31.7)	(47.8)
Inventories, net	0	0
Other current assets	0	0
Total current assets	(31.7)	(47.8)
Investment in and advances to consolidated subsidiaries	(7,131.5)	(6,679.6)
Intercompany Receivables	(5,585.3)	(5,377.2)
Intangible assets, net	0	0
Other long-term assets	0	0
Total assets	(12,748.5)	(12,104.6)
Current liabilities:
Accounts payable	(31.4)	(47.5)
Customer advances	0	0
Other current liabilities	(0.3)	(0.3)
Total current liabilities	(31.7)	(47.8)
Long-term debt, less current maturities	0	0
Intercompany Payables	(5,585.3)	(5,377.2)
Other long-term liabilities	0	0
Shareholders' equity	(7,131.5)	(6,679.6)
Total liabilities and shareholders' equity	$ (12,748.5)	$ (12,104.6)

Separate Financial Informatio75

Separate Financial Information of Subsidiary Guarantors of Indebtedness Details 3 (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015	Sep. 30, 2014
Condensed financial statements, captions
Net Cash Provided by (Used in) Operating Activities	$ 161.9	$ (36.6)
Additions to property, plant and equipment	(62.3)	(100)
Additions to equipment held for rental	(30.9)	(19.8)
Acquisitions of business, net of cash acquired	0	(8.8)
Proceeds from sale of equipment held for rental	33.7	25.5
Intercompany Investing	0	0
Other investing activities	(1.5)	(0.7)
Net Cash Provided by (Used in) Investing Activities	(61)	(103.8)
Net decrease in short-term debt	(16.5)	0
Proceeds from issuance of debt (original maturities greater than three months)	323.5	345
Repayment of debt (original maturities greater than three months)	(278.5)	(340)
Repurchases of Common Stock	(100.1)	(88.1)
Dividends paid	(41.9)	(40)
Debt Issuance Costs	0	(15.5)
Proceeds from exercise of stock options	8.8	7.3
Excess tax benefit from stock-based compensation	1.3	4.3
Intercompany Financing	0	0
Net Cash Provided by (Used in) Financing Activities	(103.4)	(127)
Effect of exchange rate changes on cash	5.1	(0.2)
Cash and Cash Equivalents, Period Increase (Decrease)	2.6	(267.6)
Cash and cash equivalents	45.5	46.2	$ 42.9	$ 313.8
Oshkosh Corporation
Condensed financial statements, captions
Net Cash Provided by (Used in) Operating Activities	(126.2)	(132.7)
Additions to property, plant and equipment	(19.2)	(20.6)
Additions to equipment held for rental	0	0
Acquisitions of business, net of cash acquired		0
Proceeds from sale of equipment held for rental	0	0
Intercompany Investing	(0.7)	(30.6)
Other investing activities	(1.5)	(0.2)
Net Cash Provided by (Used in) Investing Activities	(21.4)	(51.4)
Net decrease in short-term debt	(16.5)
Proceeds from issuance of debt (original maturities greater than three months)	320	345
Repayment of debt (original maturities greater than three months)	(275)	(340)
Repurchases of Common Stock	(100.1)	(88.1)
Dividends paid	(41.9)	(40)
Debt Issuance Costs		(15.5)
Proceeds from exercise of stock options	8.8	7.3
Excess tax benefit from stock-based compensation	1.3	4.3
Intercompany Financing	248.3	50.2
Net Cash Provided by (Used in) Financing Activities	144.9	(76.8)
Effect of exchange rate changes on cash	0	0
Cash and Cash Equivalents, Period Increase (Decrease)	(2.7)	(260.9)
Cash and cash equivalents	12.1	20.9	14.8	281.8
Guarantor Subsidiaries
Condensed financial statements, captions
Net Cash Provided by (Used in) Operating Activities	85	(14.7)
Additions to property, plant and equipment	(21.8)	(21.4)
Additions to equipment held for rental	0	0
Acquisitions of business, net of cash acquired		0
Proceeds from sale of equipment held for rental	0.6	0
Intercompany Investing	(47.4)	0
Other investing activities	0	0
Net Cash Provided by (Used in) Investing Activities	(68.6)	(21.4)
Net decrease in short-term debt	0
Proceeds from issuance of debt (original maturities greater than three months)	0	0
Repayment of debt (original maturities greater than three months)	0	0
Repurchases of Common Stock	0	0
Dividends paid	0	0
Debt Issuance Costs		0
Proceeds from exercise of stock options	0	0
Excess tax benefit from stock-based compensation	0	0
Intercompany Financing	(19.5)	36.5
Net Cash Provided by (Used in) Financing Activities	(19.5)	36.5
Effect of exchange rate changes on cash	0.2	(0.7)
Cash and Cash Equivalents, Period Increase (Decrease)	(2.9)	(0.3)
Cash and cash equivalents	3.4	4.4	6.3	4.7
Non-Guarantor Subsidiaries
Condensed financial statements, captions
Net Cash Provided by (Used in) Operating Activities	203.1	110.8
Additions to property, plant and equipment	(21.3)	(58)
Additions to equipment held for rental	(30.9)	(19.8)
Acquisitions of business, net of cash acquired		(8.8)
Proceeds from sale of equipment held for rental	33.1	25.5
Intercompany Investing	(181.4)	(86.7)
Other investing activities	0	(0.5)
Net Cash Provided by (Used in) Investing Activities	(200.5)	(148.3)
Net decrease in short-term debt	0
Proceeds from issuance of debt (original maturities greater than three months)	3.5	0
Repayment of debt (original maturities greater than three months)	(3.5)	0
Repurchases of Common Stock	0	0
Dividends paid	0	0
Debt Issuance Costs		0
Proceeds from exercise of stock options	0	0
Excess tax benefit from stock-based compensation	0	0
Intercompany Financing	0.7	30.6
Net Cash Provided by (Used in) Financing Activities	0.7	30.6
Effect of exchange rate changes on cash	4.9	0.5
Cash and Cash Equivalents, Period Increase (Decrease)	8.2	(6.4)
Cash and cash equivalents	30	20.9	21.8	27.3
Eliminations
Condensed financial statements, captions
Net Cash Provided by (Used in) Operating Activities	0	0
Additions to property, plant and equipment	0	0
Additions to equipment held for rental	0	0
Acquisitions of business, net of cash acquired		0
Proceeds from sale of equipment held for rental	0	0
Intercompany Investing	229.5	117.3
Other investing activities	0	0
Net Cash Provided by (Used in) Investing Activities	229.5	117.3
Net decrease in short-term debt	0
Proceeds from issuance of debt (original maturities greater than three months)	0	0
Repayment of debt (original maturities greater than three months)	0	0
Repurchases of Common Stock	0	0
Dividends paid	0	0
Debt Issuance Costs		0
Proceeds from exercise of stock options	0	0
Excess tax benefit from stock-based compensation	0	0
Intercompany Financing	(229.5)	(117.3)
Net Cash Provided by (Used in) Financing Activities	(229.5)	(117.3)
Effect of exchange rate changes on cash	0	0
Cash and Cash Equivalents, Period Increase (Decrease)	0	0
Cash and cash equivalents	$ 0	$ 0	$ 0	$ 0