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RETIREMENT BENEFIT PLANS - Funded Status of Non-U.S. Plans (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
U.S. Pension Benefits |  |  |
Change in pension benefit obligation: |  |  |
Benefit obligation at beginning of year | $ 33.1 | $ 46.4 |
Service cost | 0.0 | 0.0 | $ 0.0
Interest cost | 1.7 | 1.1 | 1.0
Employee contributions | 0.0 | 0.0 |
Benefits paid and other plan costs | (2.1) | (2.2) |
Actuarial loss (gain) | 0.5 | (12.2) |
Amendments, settlements and curtailments | 0.0 | 0.0 |
Plan acquisitions and other | 0.0 | 0.0 |
Foreign exchange rate impact | 0.0 | 0.0 |
Benefit obligation at end of year | 33.2 | 33.1 | 46.4
Change in plan assets: |  |  |
Fair value of plan assets at beginning of year | 25.9 | 31.9 |
Actual return on plan assets | 2.3 | (5.7) |
Employer contributions | 1.4 | 1.9 |
Employee contributions | 0.0 | 0.0 |
Amendments and settlements | 0.0 | 0.0 |
Benefits paid and other plan costs | (2.0) | (2.2) |
Plan acquisitions and other | 0.0 | 0.0 |
Foreign exchange rate impact | 0.0 | 0.0 |
Fair value of plan assets at end of year | 27.6 | 25.9 | 31.9
Funded status | (5.6) | (7.2) |
Amount recorded in AOCI |  |  |
Prior service cost | 0.0 | 0.0 |
Net gain (loss) | 2.1 | 1.6 |
Total pre-tax amount | 2.1 | 1.6 |
U.S. Pension Benefits | Other assets |  |  |
Change in plan assets: |  |  |
Funded status | 0.0 | 0.0 |
U.S. Pension Benefits | Accrued expenses and other current liabilities |  |  |
Change in plan assets: |  |  |
Funded status | (0.6) | (0.6) |
U.S. Pension Benefits | Other long-term liabilities |  |  |
Change in plan assets: |  |  |
Funded status | (5.0) | (6.6) |
Non-U.S. Pension Benefits |  |  |
Change in pension benefit obligation: |  |  |
Benefit obligation at beginning of year | 230.7 | 340.8 |
Service cost | 2.6 | 3.5 | 4.1
Interest cost | 8.8 | 3.4 | 2.8
Employee contributions | 1.4 | 1.3 |
Benefits paid and other plan costs | (11.4) | (10.1) |
Actuarial loss (gain) | 12.5 | (81.0) |
Amendments, settlements and curtailments | (1.8) | (4.6) |
Plan acquisitions and other | (0.4) | 1.4 |
Foreign exchange rate impact | 11.0 | (24.0) |
Benefit obligation at end of year | 253.4 | 230.7 | 340.8
Change in plan assets: |  |  |
Fair value of plan assets at beginning of year | 162.7 | 223.1 |
Actual return on plan assets | 6.4 | (40.2) |
Employer contributions | 10.9 | 10.7 |
Employee contributions | 1.4 | 1.3 |
Amendments and settlements | (1.2) | (4.7) |
Benefits paid and other plan costs | (11.4) | (10.1) |
Plan acquisitions and other | (0.3) | (0.4) |
Foreign exchange rate impact | 8.3 | (17.0) |
Fair value of plan assets at end of year | 176.8 | 162.7 | $ 223.1
Funded status | (76.6) | (68.0) |
Amount recorded in AOCI |  |  |
Prior service cost | (1.2) | (2.0) |
Net gain (loss) | (48.3) | (34.2) |
Total pre-tax amount | (49.5) | (36.2) |
Non-U.S. Pension Benefits | Other assets |  |  |
Change in plan assets: |  |  |
Funded status | 11.1 | 7.1 |
Non-U.S. Pension Benefits | Accrued expenses and other current liabilities |  |  |
Change in plan assets: |  |  |
Funded status | (4.0) | (3.8) |
Non-U.S. Pension Benefits | Other long-term liabilities |  |  |
Change in plan assets: |  |  |
Funded status | $ (83.7) | $ (71.3) |

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