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LEASES (Tables)

9 Months Ended

Sep. 30, 2020

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, 2020						December 31, 2019
Gross lease receivables			$	241.0					$	191.9
Unearned income			(10.7)						(10.1)
Subtotal			230.3						181.8
Allowance for credit loss			(5.4)						(1.2)
Net investment in sales-type leases			$	224.9					$	180.6
Reported as:
Prepaids and other current assets			$	68.7					$	63.1
Intangible and other assets, net			156.2						117.5
Total, net			$	224.9					$	180.6

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, 2020						December 31, 2019
Gross lease receivables			$	241.0					$	191.9
Unearned income			(10.7)						(10.1)
Subtotal			230.3						181.8
Allowance for credit loss			(5.4)						(1.2)
Net investment in sales-type leases			$	224.9					$	180.6
Reported as:
Prepaids and other current assets			$	68.7					$	63.1
Intangible and other assets, net			156.2						117.5
Total, net			$	224.9					$	180.6

Schedule of Contractual Maturities of Gross Lease Receivables

Contractual maturities of gross lease receivables at September 30, 2020, are as follows (in millions):

Fiscal Year			Amount
Remainder of 2020			$	15.4
2021			72.2
2022			57.9
2023			42.4
2024			34.5
2025 and thereafter			18.6
Total			$	241.0

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- Definition

Lessor, Sales-type Lease, Lease Income

+ References

No definition available.

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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

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- References

No definition available.

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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

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