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ACCOUNTS AND NOTES RECEIVABLE, NET (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable |
(Millions of Dollars) | September 30, 2023 |  | December 31, 2022
Trade accounts receivable | $ | 1,515.5 |  |  | $ | 1,142.0 |
Trade notes receivable | 96.4 |  |  | 100.1 |
Other accounts receivable | 99.8 |  |  | 95.5 |
Gross accounts and notes receivable | $ | 1,711.7 |  |  | $ | 1,337.6 |
Allowance for credit losses | (88.4) |  |  | (106.6) |
Accounts and notes receivable, net | $ | 1,623.3 |  |  | $ | 1,231.0 |
Accounts Receivable, Allowance for Credit Loss | The changes in the allowance for credit losses for the three and nine months ended September 30, 2023 and October 1, 2022 are as follows:
| Third Quarter |  | Year-to-Date
(Millions of Dollars) | 2023 |  | 2022 |  | 2023 |  | 2022
Beginning balance | $ | 88.0 |  |  | $ | 102.2 |  |  | $ | 106.6 |  |  | $ | 95.9 |
Charged to costs and expenses | 2.5 |  | 0.8 |  | 7.5 |  | 15.2
Other, including recoveries and deductions (a) | (2.1) |  | 5.0 |  | (25.7) |  | (3.1)
Balance end of period | $ | 88.4 |  |  | $ | 108.0 |  |  | $ | 88.4 |  |  | $ | 108.0 |
(a) Amounts represent charge-offs less recoveries, the impacts of foreign currency translation, and net transfers to/from other accounts.

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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