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New Accounting Standards Cumulative impact upon adoption of ASC Topic 326 (Tables) | Jan. 01, 2020
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Cumulative Impact ASC Topic 326 [Line Items] |
Cumulative Impact ASC Topic 326 [Table Text Block] | The following table details the cumulative impact to retained earnings upon adoption of ASC Topic 326.
| Published | Adjustment due to |  | As Reported Under
| December 31, 2019 | adoption of |  | ASC Topic 326 on January 1, 2020
(in millions) | (audited) | ASC Topic 326 |  | (unaudited)
Assets |  |  |  |
Allowance for trade receivables | $ | (68.1 | ) | (3.6 | ) |  | $ | (71.7 | )
Deferred tax assets, net | 245.4 |  | 5.5 |  |  | 250.9 |
Allowance for contract assets (1) | — |  | (1.7 | ) |  | (1.7 | )
Liabilities and equity |  |  |  |
Loan loss guarantee reserve (2) | $ | — |  | 15.1 |  |  | $ | 15.1 |
Retained earnings | 3,588.3 |  | (14.9 | ) |  | 3,573.4 |
1 The portion of the allowance for long-term contract assets is included within Other assets on the Condensed Consolidated Balance Sheets. 2 Included within Other liabilities on the Condensed Consolidated Balance Sheets

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- Definition [Line Items] for Cumulative Impact ASC Topic 326 [Table] + References No definition available. + Details
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- Definition [Table Text Block] for Cumulative Impact ASC Topic 326 [Table] + References No definition available. + Details
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