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v3.8.0.1

Basis of Preparation - Balance Sheet Impact (Details) - USD ($) $ in Millions | Mar. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017
--- | --- | --- | ---
Assets |  |  |
Accounts receivable, net of allowances | $ 207.3 | $ 222.7 | $ 222.7
Inventories, net | 223.1 | 197.3 | 208.9
Unbilled contract revenue | 37.7 | 43.5 | 37.0
Prepaid expenses | 16.7 | 13.8 | 15.4
Other current assets | 22.4 |  | 27.4
Liabilities |  |  |
Accounts payable | 124.4 | 114.1 | 113.9
Customer advances and billings in excess of contract revenue | 114.7 | 100.3 | 110.2
Other current liabilities | 32.4 | 41.5 | 41.4
Long-term deferred tax liabilities | 62.9 | 63.1 | 62.5
Equity |  |  |
Retained earnings | 372.4 | 366.6 | 364.3
Balances without adoption of ASC 606 |  |  |
Assets |  |  |
Inventories, net |  |  | 208.9
Unbilled contract revenue |  |  | 37.0
Prepaid expenses |  |  | 15.4
Liabilities |  |  |
Accounts payable |  |  | 113.9
Customer advances and billings in excess of contract revenue |  |  | 110.2
Other current liabilities |  |  | 41.4
Long-term deferred tax liabilities |  |  | 62.5
Equity |  |  |
Retained earnings |  |  | $ 364.3
Balances without adoption of ASC 606 | ASU 2014-09 |  |  |
Assets |  |  |
Accounts receivable, net of allowances | 206.0 |  |
Inventories, net | 233.8 |  |
Unbilled contract revenue | 30.3 |  |
Prepaid expenses | 19.3 |  |
Other current assets | 22.3 |  |
Liabilities |  |  |
Customer advances and billings in excess of contract revenue | 125.1 |  |
Other current liabilities | 31.2 |  |
Long-term deferred tax liabilities | 61.9 |  |
Equity |  |  |
Retained earnings | 368.9 |  |
Adjustments due to ASC 606 | ASU 2014-09 |  |  |
Assets |  |  |
Accounts receivable, net of allowances | 1.3 |  |
Inventories, net | (10.7) | (11.6) |
Unbilled contract revenue | 7.4 | 6.5 |
Prepaid expenses | (2.6) | (1.6) |
Other current assets | 0.1 |  |
Liabilities |  |  |
Accounts payable |  | 0.2 |
Customer advances and billings in excess of contract revenue | (10.4) | (9.9) |
Other current liabilities | 1.2 | 0.1 |
Long-term deferred tax liabilities | 1.0 | 0.6 |
Equity |  |  |
Retained earnings | $ 3.5 | $ 2.3 |

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