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OTHER ITEMS IMPACTING COMPARABILITY
9 Months Ended
Sep. 30, 2020
Other Income and Expenses [Abstract]  
OTHER ITEMS IMPACTING COMPARABILITY OTHER ITEMS IMPACTING COMPARABILITY
Our primary measure of segment performance as shown in Note 19, "Segment Reporting," excludes certain items we do not believe are representative of the ongoing operations of the segment. Excluding these items from our segment measure of performance allows for better year over year comparison:
 Three months ended September 30,Nine months ended September 30,
 2020201920202019
(In thousands)
Restructuring and other, net$13,767 $5,234 $43,790 $13,757 
ERP implementation costs5,751 6,126 27,109 13,617 
Gains on sale of properties(3,733)— (3,733)(18,614)
Total other items impacting comparability$15,785 $11,360 $67,166 $8,760 

During the three and nine months ended September 30, 2020 and 2019, other items impacting comparability included:

Restructuring and other, net — For the three and nine months ended September 30, 2020, this item primarily included net losses in our ChoiceLease insurance liability program which was discontinued in January 2020 and professional fees related to the pursuit of a commercial claim. The exit of the insurance liability program is estimated to be completed in the second quarter of 2021. In addition, the nine months ended September 30, 2020 included severance costs of $13 million related to planned actions to reduce headcount, primarily in our North American and U.K. FMS operations. For the three and nine months ended September 30, 2019, this primarily included charges related to cost savings initiatives and the pursuit of a commercial claim.

ERP implementation costs — This item relates to charges in connection with the implementation of an Enterprise Resource Planning (ERP) system. In July 2020, we went live with the first module of our ERP system for human resources.

Gains on sale of properties — We recorded a gain on the sale in the third quarter of 2020 for certain FMS maintenance properties in the U.S. and U.K. that were closed in prior periods related to cost reduction actions. During the nine months ended September 30, 2019, we recorded a gain on the sale of certain SCS properties. These gains are reflected within "Miscellaneous (income) loss, net" in our Condensed Consolidated Statements of Earnings.