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Restructuring Charges (Tables) | 12 Months Ended
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Dec. 31, 2022
Restructuring Charges [Abstract] |
Restructuring and Related Costs [Table Text Block] | Restructuring Charges
|  |  | Years ended December 31,
|  |  | 2022 1 |  | 2021 2 |  | 2020
Severance and termination costs |  |  | $ | (0.1) |  |  | $ | 0.4 |  |  | $ | 140.4 |
Lease restructuring costs |  |  | 85.4 |  |  | 6.3 |  |  | 256.0 |
Other restructuring costs |  |  | 17.1 |  |  | 3.9 |  |  | 17.4 |
Total restructuring charges |  |  | $ | 102.4 |  |  | $ | 10.6 |  |  | $ | 413.8 |
1 The amounts for the year ended December 31, 2022 represent 2022 Real Estate Actions, as well as adjustments to the actions taken in 2020. The 2022 Real Estate Actions did not include any severance and termination costs. 2 The amounts for the year ended December 31, 2021 represent adjustments to the actions taken in 2020. 2022 Real Estate Actions In the fourth quarter of 2022, the Company took Real Estate Actions related to new real estate exits and lease terminations to further optimize the real estate footprint supporting our office-home hybrid service model in a post-pandemic economy. All included opportunities for further efficiencies as a result of the current working environment were identified and completed during the fourth quarter of 2022. A summary of the restructuring activities related to the 2022 Real Estate Actions is as follows:
| 2022 Real Estate Actions
| Restructuring Expense |  | Non-Cash Items |  | Cash Payments |  |  |  | Liability at December 31, 2022
Lease impairment costs | $ | 84.4 |  |  | $ | 84.4 |  |  | $ | 0.0 |  |  |  |  | $ | 0.0 |
Other restructuring costs | 14.2 |  |  | 13.5 |  |  | 0.7 |  |  |  |  | 0.0 |
Total | $ | 98.6 |  |  | $ | 97.9 |  |  | $ | 0.7 |  |  |  |  | $ | 0.0 |
Our restructuring charges for these actions totaled $98.6 for the year ended December 31, 2022. These Real Estate Actions, taken during the fourth quarter of 2022, reduced our occupied global real estate footprint by approximately 6.7% or 500,000 square feet. Net restructuring charges related to the 2022 Real Estate Actions were comprised of $64.1 at MD&E, $25.9 at IA&C, $8.0 at SC&E and $0.6 at Corporate and Other for the year ended December 31, 2022, which include non-cash lease impairment costs of $54.3, $22.3, $7.0 and $0.8, respectively. Lease impairment costs, which relate to the office spaces that were vacated as part of the 2022 Real Estate Actions, included impairments of operating lease right-of-use assets and associated leasehold improvements, furniture and asset retirement obligations. Lease impairments were calculated based on estimated fair values using market participant assumptions including forecasted net discounted cash flows related to the operating lease right-of-use assets.
Schedule of Restructuring activities related to the 2020 Plan [Table Text Block] | A summary of the restructuring activities related to the 2020 Plan is as follows:
| 2020 Plan
| Liability at December 31, 2021 |  | Restructuring Expense |  | Non-Cash Items |  | Cash Payments |  |  |  | Liability at December 31, 2022
Severance and termination costs | $ | 9.4 |  |  | $ | (0.1) |  |  | $ | 0.0 |  |  | $ | 7.0 |  |  |  |  | $ | 2.3 |
Lease impairment costs | 0.0 |  |  | 1.0 |  |  | 1.0 |  |  | 0.0 |  |  |  |  | 0.0 |
Other restructuring costs | 0.0 |  |  | 2.9 |  |  | 2.9 |  |  | 0.0 |  |  |  |  | 0.0 |
Total | $ | 9.4 |  |  | $ | 3.8 |  |  | $ | 3.9 |  |  | $ | 7.0 |  |  |  |  | $ | 2.3 |
Our restructuring charges for the year ended December 31, 2022 totaled $3.8, consisting of adjustments to the Company's restructuring actions taken during 2020. Net restructuring charges related to the 2020 Plan were comprised of $0.1 at MD&E, $7.7 at IA&C, $(4.2) at SC&E and $0.2 at Corporate and Other for the year ended December 31, 2022, which include non-cash lease impairment costs of $0.0, $7.0, $(5.9) and $(0.1), respectively.
| 2020 Plan
| Liability at December 31, 2020 |  | Restructuring Expense |  | Non-Cash Items |  | Cash Payments |  |  |  | Liability at December 31, 2021
Severance and termination costs | $ | 74.6 |  |  | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 65.3 |  |  |  |  | $ | 9.4 |
Lease impairment costs | 0.0 |  |  | 6.3 |  |  | 6.3 |  |  | 0.0 |  |  |  |  | 0.0 |
Other restructuring costs | 0.0 |  |  | 3.9 |  |  | 3.2 |  |  | 0.7 |  |  |  |  | 0.0 |
Total | $ | 74.6 |  |  | $ | 10.6 |  |  | $ | 9.8 |  |  | $ | 66.0 |  |  |  |  | $ | 9.4 |
Our restructuring charges for the year ended December 31, 2021 totaled $10.6, consisting of adjustments to the Company's restructuring actions taken during 2020. Net restructuring charges were comprised of $0.1 at MD&E, $2.6 at IA&C, $10.0 at SC&E and $(2.1) at Corporate and Other for the year ended December 31, 2021, which include non-cash lease impairment costs of $(0.9), $(0.1), $7.3 and $0.0, respectively.
| 2020 Plan
| Restructuring Expense |  | Non-Cash Items |  | Cash Payments |  |  |  | Liability at December 31, 2020
Severance and termination costs | $ | 140.4 |  |  | $ | 4.5 |  |  | $ | 61.3 |  |  |  |  | $ | 74.6 |
Lease impairment costs | 256.0 |  |  | 256.0 |  |  | 0.0 |  |  |  |  | 0.0 |
Other | 17.4 |  |  | 5.1 |  |  | 12.3 |  |  |  |  | 0.0 |
Total | $ | 413.8 |  |  | $ | 265.6 |  |  | $ | 73.6 |  |  |  |  | $ | 74.6 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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