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LEASES (Tables) | 6 Months Ended
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Jun. 30, 2021
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
| June 30, 2021 |  | December 31, 2020
Gross lease receivables | $ | 344.7 |  |  | 286.1 |
Unearned income | (11.1) |  |  | (11.1) |
Subtotal | 333.6 |  |  | 275.0 |
Allowance for credit loss | (4.1) |  |  | (4.4) |
Net investment in sales-type leases | $ | 329.5 |  |  | $ | 270.6 |
Reported as: |  |  |
Prepaids and other current assets | $ | 94.4 |  |  | 81.1 |
Intangible and other assets, net | 235.1 |  |  | 189.5 |
Total, net | $ | 329.5 |  |  | 270.6 |
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
| June 30, 2021 |  | December 31, 2020
Gross lease receivables | $ | 344.7 |  |  | 286.1 |
Unearned income | (11.1) |  |  | (11.1) |
Subtotal | 333.6 |  |  | 275.0 |
Allowance for credit loss | (4.1) |  |  | (4.4) |
Net investment in sales-type leases | $ | 329.5 |  |  | $ | 270.6 |
Reported as: |  |  |
Prepaids and other current assets | $ | 94.4 |  |  | 81.1 |
Intangible and other assets, net | 235.1 |  |  | 189.5 |
Total, net | $ | 329.5 |  |  | 270.6 |
Schedule of Contractual Maturities of Gross Lease Receivables | Contractual maturities of gross lease receivables at June 30, 2021, are as follows (in millions):
Fiscal Year | Amount
Remainder of 2021 | $ | 52.4 |
2022 | 93.4
2023 | 77.1
2024 | 66.5
2025 | 42.1
2026 and thereafter | 13.2
Total | $ | 344.7 |
Amortized Cost Basis by Year of Origination and Credit Quality Indicator | The following table summarizes the amortized cost basis by year of origination and credit quality indicator as of June 30, 2021 (in millions):
| 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Net Investment
Credit Rating: |  |  |  |  |  |  |  |  |  |  |  |  |
High | $ | 45.5 |  |  | $ | 51.9 |  |  | $ | 30.2 |  |  | $ | 6.0 |  |  | $ | 3.5 |  |  | $ | 1.3 |  |  | $ | 138.4 |
Moderate | 62.4 |  |  | 84.6 |  |  | 21.8 |  |  | 15.6 |  |  | 4.1 |  |  | 1.1 |  |  | 189.6 |
Low | 0.8 |  |  | 3.1 |  |  | — |  |  | 0.9 |  |  | 0.5 |  |  | 0.3 |  |  | 5.6 |
Total | $ | 108.7 |  |  | $ | 139.6 |  |  | $ | 52.0 |  |  | $ | 22.5 |  |  | $ | 8.1 |  |  | $ | 2.7 |  |  | $ | 333.6 |

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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 financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + 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=124258985&loc=SL77919391-209981 + Details
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