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RECEIVABLES, NET | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
RECEIVABLES, NET | RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES The following table summarizes our receivables and associated allowance for credit losses.
As of the Period Ended | September 30, 2023 |  | December 31, 2022
Trade accounts receivable | $ | 655.6 |  |  | $ | 614.0 |
Notes receivable | 19.1 |  |  | 8.2 |
Other | 13.6 |  |  | 18.3 |
Receivables, gross | 688.3 |  |  | 640.5 |
Less: Allowance for credit losses - receivables | (14.3) |  |  | (11.7) |
Receivables, net | $ | 674.0 |  |  | $ | 628.8 |
The following table displays our allowance for credit losses for receivables and for contract assets, which are recorded within Receivables, net and Other current or non-current assets, respectively, within our Consolidated Condensed Balance Sheets.
As of the Period Ended | September 30, 2023 |  | December 31, 2022
Allowance for credit losses - receivables | $ | 14.3 |  |  | $ | 11.7 |
Allowance for credit losses - contract assets | — |  |  | 0.5 |
Total allowance for credit losses | $ | 14.3 |  |  | $ | 12.2 |
The following table displays a rollforward of our total allowance for credit losses.
| September 30, 2023 |  | October 1, 2022
Total allowance for credit losses - January 1 | $ | 12.2 |  |  | $ | 12.5 |
Charges to income(a) | 3.4 |  |  | 2.5 |
Write-offs | (1.2) |  |  | (1.1) |
Foreign currency and other | (0.1) |  |  | (0.5) |
Total allowance for credit losses - ending balance | $ | 14.3 |  |  | $ | 13.4 |
(a) We recognized bad debt expense of $1.2 relating to impacts stemming from the Russia-Ukraine war during each of the nine months ended September 30, 2023 and October 1, 2022. See Note 1, Description of Business and Basis of Presentation, for further information.

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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