XML 44 R31.htm IDEA: XBRL DOCUMENT v3.10.0.1
Use of Estimates (Tables)
 12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Schedule of activity for accounts receivable allowance accounts
Summarized below is the activity for these allowance accounts.
 
Year ended December 31,
 
2018
 
2017
 
2016
Balance at beginning of year
$
10.2

 
$
10.1

 
$
9.1

Allowances provided
17.7

 
13.2

 
15.7

Write-offs, net of recoveries, credits issued and other
(15.7
)
 
(13.1
)
 
(14.7
)
Balance at end of year
$
12.2

 
$
10.2

 
$
10.1
Schedule of accrued expenses
Summarized in the table below are the components of accrued expenses at December 31, 2018 and 2017.
 
December 31,
 
2018
 
2017
Employee benefits
$
68.5

 
$
68.9

Unearned revenue (1)

—

 
100.1

Warranty
12.0

 
13.8

Other(2)
103.2

 
109.8

Total
$
183.7

 
$
292.6

___________________________________________________________________
(1) 
Unearned revenue include billings in excess of costs and estimated earnings on uncompleted contracts accounted for under the percentage-of-completion method of revenue recognition, customer deposits and unearned amounts on service contracts. Effective January 1, 2018, we adopted ASC 606. In accordance with ASC 606, contract liabilities are separately presented within our consolidated balance sheet as of December 31, 2018. Refer to Note 5 for further information on contract liabilities.
(2) 
Other consists of various items including, among other items, accrued legal, interest and restructuring costs, none of which is individually material.
Schedule of product warranty accrual
The following is an analysis of our product warranty accrual for the periods presented:
 
Year ended December 31,
 
2018
 
2017
 
2016
Balance at beginning of year
$
33.9

 
$
35.8

 
$
36.3

Acquisitions
1.0

 
—

 
—

Impact of initial adoption of ASC 606
0.4

 
—

 
—

Provisions
11.9

 
13.0

 
15.2

Usage
(13.1
)
 
(15.4
)
 
(15.5
)
Currency translation adjustment
(0.1
)
 
0.5

 
(0.2
)
Balance at end of year
34.0

 
33.9

 
35.8

Less: Current portion of warranty
12.0

 
13.8

 
15.6

Non-current portion of warranty
$
22.0

 
$
20.1

 
$
20.2

__________________________________________________________________