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LEASES (Tables)

9 Months Ended

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

Lessor, Sales-type Lease, Lease Income

+ References

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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

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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

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