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Restructuring Charges (Notes) | 12 Months Ended
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Dec. 31, 2022
Restructuring Charges [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | Restructuring Charges 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. 2020 Restructuring Plan Beginning in the second quarter of 2020, the Company took restructuring actions to lower its operating expenses structurally and permanently relative to revenue and to accelerate the transformation of our business (the “2020 Plan”). All restructuring actions were identified and initiated in 2020, with all actions completed by the end of the fourth quarter of 2020 and were based on our experience and learning in the COVID-19 pandemic and a resulting review of our operations to address certain operating expenses such as occupancy expense and salaries and related expenses. 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 |
Our restructuring charges for the year ended December 31, 2020 totaled $413.8 and were designed to reduce our expenses, such as occupancy expense and salaries and related expenses, relative to our revenue before billable expenses on an ongoing basis. These actions, taken during the second, third and fourth quarters of 2020, reduced our global real estate footprint by approximately 15% or 1,700,000 square feet and, further, downsized selected levels of management and staff with severance costs for 1,520 employees or approximately 3%. Of the total charges for the year ended December 31, 2020, $265.6 or 64%, is non-cash, mainly representing the impairment of right-of-use assets of operating leases. Net restructuring charges were comprised of $159.9 at MD&E, $148.1 at IA&C, $88.7 at SC&E and $17.1 at Corporate and Other for the year ended December 31, 2020, which include non-cash lease impairment costs of $89.3, $101.1, $59.8 and $5.8, respectively. Lease impairment costs, which relate to the office spaces that were vacated as part of the 2020 Plan, 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.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI https://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
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