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Leases
 9 Months Ended
Sep. 30, 2023
Leases [Abstract]  
Leases Leases
Lessee accounting: Supplemental balance sheet information related to leases as of September 30, 2023, and December 31, 2022, is as follows:

(Amounts in millions)September 30,
2023		December 31, 2022
Finance leases:
Property and equipment - gross$17.9 $19.4 
Accumulated depreciation and amortization(15.6)(16.4)
Property and equipment - net$2.3 $3.0 
 Other accrued liabilities$1.6 $2.0 
 Other long-term liabilities1.2 1.9 
Total finance lease liabilities$2.8 $3.9 
Operating leases:
Operating lease right-of-use assets$68.7 $61.5 
 Other accrued liabilities$21.4 $19.4 
 Operating lease liabilities50.6 44.7 
Total operating lease liabilities$72.0 $64.1 

Lessor accounting: Snap-on’s Financial Services business offers its customers lease financing for the lease of tools, diagnostics, and equipment products and to franchisees who require financing for vehicle leases. Sales-type leases are included in both “Finance receivables – net” and “Long-term finance receivables – net” and also in both “Contract receivables – net” and “Long-term contract receivables – net” on the accompanying Condensed Consolidated Balance Sheets.
See Note 3 for additional information on finance and contract receivables.
Leases Leases
Lessee accounting: Supplemental balance sheet information related to leases as of September 30, 2023, and December 31, 2022, is as follows:

(Amounts in millions)September 30,
2023		December 31, 2022
Finance leases:
Property and equipment - gross$17.9 $19.4 
Accumulated depreciation and amortization(15.6)(16.4)
Property and equipment - net$2.3 $3.0 
 Other accrued liabilities$1.6 $2.0 
 Other long-term liabilities1.2 1.9 
Total finance lease liabilities$2.8 $3.9 
Operating leases:
Operating lease right-of-use assets$68.7 $61.5 
 Other accrued liabilities$21.4 $19.4 
 Operating lease liabilities50.6 44.7 
Total operating lease liabilities$72.0 $64.1 

Lessor accounting: Snap-on’s Financial Services business offers its customers lease financing for the lease of tools, diagnostics, and equipment products and to franchisees who require financing for vehicle leases. Sales-type leases are included in both “Finance receivables – net” and “Long-term finance receivables – net” and also in both “Contract receivables – net” and “Long-term contract receivables – net” on the accompanying Condensed Consolidated Balance Sheets.
See Note 3 for additional information on finance and contract receivables.
Leases Leases
Lessee accounting: Supplemental balance sheet information related to leases as of September 30, 2023, and December 31, 2022, is as follows:

(Amounts in millions)September 30,
2023		December 31, 2022
Finance leases:
Property and equipment - gross$17.9 $19.4 
Accumulated depreciation and amortization(15.6)(16.4)
Property and equipment - net$2.3 $3.0 
 Other accrued liabilities$1.6 $2.0 
 Other long-term liabilities1.2 1.9 
Total finance lease liabilities$2.8 $3.9 
Operating leases:
Operating lease right-of-use assets$68.7 $61.5 
 Other accrued liabilities$21.4 $19.4 
 Operating lease liabilities50.6 44.7 
Total operating lease liabilities$72.0 $64.1 

Lessor accounting: Snap-on’s Financial Services business offers its customers lease financing for the lease of tools, diagnostics, and equipment products and to franchisees who require financing for vehicle leases. Sales-type leases are included in both “Finance receivables – net” and “Long-term finance receivables – net” and also in both “Contract receivables – net” and “Long-term contract receivables – net” on the accompanying Condensed Consolidated Balance Sheets.
See Note 3 for additional information on finance and contract receivables.