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LEASES (Tables) | 9 Months Ended
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Sep. 30, 2019
Leases [Abstract] |
Schedule of Lease Receivables | Lease receivables relating to sales-type lease arrangements are presented on the Condensed Consolidated Balance Sheets as follows (in millions):
| As of |  |
| September 30, 2019 |  | December 31, 2018
Gross lease receivables | $ | 162.1 |  |  | $ | 150.4 |
Unearned income | (8.2) |  |  | (6.3) |
Allowance for credit loss | (1.0) |  |  | (1.0) |
Net investment in sales-type leases | $ | 152.9 |  |  | $ | 143.1 |
Reported as: |  |  |
Prepaids and other current assets | $ | 52.7 |  |  | $ | 51.2 |
Intangible and other assets, net | 100.2 |  |  | 91.9 |
Total, net | $ | 152.9 |  |  | $ | 143.1 |
Schedule of Lease Receivables | Sales-type Leases. Lease receivables relating to sales-type lease arrangements are presented on the Condensed Consolidated Balance Sheets as follows (in millions):
| As of |  |
| September 30, 2019 |  | December 31, 2018
Gross lease receivables | $ | 162.1 |  |  | $ | 150.4 |
Unearned income | (8.2) |  |  | (6.3) |
Allowance for credit loss | (1.0) |  |  | (1.0) |
Net investment in sales-type leases | $ | 152.9 |  |  | $ | 143.1 |
Reported as: |  |  |
Prepaids and other current assets | $ | 52.7 |  |  | $ | 51.2 |
Intangible and other assets, net | 100.2 |  |  | 91.9 |
Total, net | $ | 152.9 |  |  | $ | 143.1 |
Schedule of Contractual Maturities of Gross Lease Receivables | Contractual maturities of gross lease receivables at September 30, 2019, are as follows (in millions):
Fiscal Year | Amount
2019 | $ | 11.1 |
2020 | 57.7 |
2021 | 41.6 |
2022 | 25.5 |
2023 | 16.6 |
2024 and thereafter | 9.6 |
Total | $ | 162.1 |
Schedule of Operating Lease Payments | The Company’s operating lease terms are generally five years or less with its customers. As of September 30, 2019, the maturities of lease payments are as follows (in millions):
Fiscal Year | Amount
2019 | $ | 29.9 |
2020 | 130.7 |
2021 | 116.2 |
2022 | 98.5 |
2023 | 67.4 |
2024 and thereafter | 22.9 |
Total | $ | 465.6 |
Components of Operating Lease Assets | The components of operating lease assets, which are presented within property, plant, and equipment, net, on the Condensed Consolidated Balance Sheets, are as follows (in millions):
| As of |  |
| September 30, 2019 |  | December 31, 2018
Gross operating lease assets | $ | 244.6 |  |  | $ | 150.2 |
Less: Accumulated depreciation | (51.0) |  |  | (32.1) |
Total operating lease assets, net | $ | 193.6 |  |  | $ | 118.1 |
Supplemental Cash Flow and Balance Sheet Information | Supplemental cash flow information for the nine months ended September 30, 2019, related to operating leases was as follows (in millions):
| Amount
Cash paid for leases that were included within operating cash outflows | $ | 13.2 |
Right-of-use assets recognized related to new lease obligations | $ | 17.8 |
Supplemental balance sheet information | Supplemental balance sheet information, as of September 30, 2019, related to operating leases was as follows (in millions, except lease term and discount rate):
Reported as: | Amount
Intangible and other assets, net (Right-of-use assets) | $ | 74.0 |
Other accrued liabilities | $ | 4.8 |
Other long-term liabilities | 72.2 |
Total lease liabilities | $ | 77.0 |
Weighted average remaining lease term | 6.2 years
Weighted average discount rate | 3.5% |
Schedule of Maturities of Operating Lease Liabilities | As of September 30, 2019, the future payments related to the Company’s operating lease liabilities are scheduled as follows (in millions):
Fiscal Year | Amount
2019 | $ | — |
2020 | 13.3 |
2021 | 18.3 |
2022 | 13.5 |
2023 | 12.0 |
2024 and thereafter | 31.3 |
Total lease payments | $ | 88.4 |
Less imputed interest | (11.4) |
Total operating lease liabilities | $ | 77.0 |
Contractual Maturities of Gross Lease Receivables | Sales-type Leases. Contractual maturities of gross lease receivables as of December 31, 2018, are as follows (in millions):
Fiscal Year | Amount
2019 | $ | 50.8 |
2020 | 46.5 |
2021 | 29.7 |
2022 | 14.9 |
2023 | 7.5 |
2024 and thereafter | 1.0 |
Total | $ | 150.4 |
Schedule Of Future Minimum Lease Receivables and Commitments Under Operating Leases | Operating Leases. Future minimum lease payments related to non-cancellable portion of operating leases as of December 31, 2018, are as follows (in millions):
Fiscal Year | Amount
2019 | $ | 88.0 |
2020 | 85.8 |
2021 | 68.8 |
2022 | 51.3 |
2023 | 25.4 |
2024 and thereafter | 1.9 |
Total | $ | 321.2 |
Lessee Information Operating Leases. Future minimum lease commitments under the Company’s operating leases as of December 31, 2018, are as follows (in millions):
Fiscal Year | Amount |  |
2019 | $ | 15.1 |  |  |
2020 | 14.5 |  |  |
2021 | 12.7 |  |  |
2022 | 11.2 |  |  |
2023 | 11.0 |  |  |
2024 and thereafter | 30.9 |  |  |
Total | $ | 95.4 |  |  |

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- Definition The entire disclosure for lessor's leasing arrangements, which includes direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2209026 + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919396-209981 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919391-209981 + Details
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- Definition Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84164817&loc=d3e45280-112737 + Details
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- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 + Details
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