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LEASES (Tables) | 9 Months Ended
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Sep. 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
| September 30, 2021 |  | December 31, 2020
Gross lease receivables | $ | 356.1 |  |  | 286.1 |
Unearned income | (11.7) |  |  | (11.1) |
Subtotal | 344.4 |  |  | 275.0 |
Allowance for credit loss | (3.7) |  |  | (4.4) |
Net investment in sales-type leases | $ | 340.7 |  |  | $ | 270.6 |
Reported as: |  |  |
Prepaids and other current assets | $ | 98.6 |  |  | 81.1 |
Intangible and other assets, net | 242.1 |  |  | 189.5 |
Total, net | $ | 340.7 |  |  | 270.6 |
Schedule of Contractual Maturities of Gross Lease Receivables | Contractual maturities of gross lease receivables at September 30, 2021, are as follows (in millions):
Fiscal Year | Amount
Remainder of 2021 | $ | 25.6 |
2022 | 101.4
2023 | 86.5
2024 | 74.2
2025 | 49.4
2026 and thereafter | 19.0
Total | $ | 356.1 |
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 September 30, 2021 (in millions):
| 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Net Investment
Credit Rating: |  |  |  |  |  |  |  |  |  |  |  |  |
High | $ | 76.0 |  |  | $ | 56.0 |  |  | $ | 25.8 |  |  | $ | 5.5 |  |  | $ | 3.6 |  |  | $ | 0.9 |  |  | $ | 167.8 |
Moderate | 70.5 |  |  | 67.4 |  |  | 18.6 |  |  | 11.5 |  |  | 2.5 |  |  | 0.5 |  |  | 171.0 |
Low | 0.7 |  |  | 4.7 |  |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | 5.6 |
Total | $ | 147.2 |  |  | $ | 128.1 |  |  | $ | 44.6 |  |  | $ | 17.0 |  |  | $ | 6.1 |  |  | $ | 1.4 |  |  | $ | 344.4 |

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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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