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OTHER ITEMS IMPACTING COMPARABILITY
 9 Months Ended
Sep. 30, 2022
Other Income and Expenses [Abstract]  
OTHER ITEMS IMPACTING COMPARABILITY OTHER ITEMS IMPACTING COMPARABILITY
Our primary measure of segment performance as shown in Note 3, "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,
 (In thousands)2022202120222021
Restructuring and other, net$(3,331)$4,137 $21,225 $9,742 
ERP implementation costs— — — 12,721 
Restructuring and other items, net(3,331)4,137 21,225 22,463 
Gains on sale of U.K. revenue earning equipment(14,938)— (43,309)— 
Gains on sale of U.K. properties(10,205)(5,411)(33,789)(42,179)
ChoiceLease liability insurance revenue (1)
— — — (777)
Other items impacting comparability, net$(28,474)$(1,274)$(55,873)$(20,493)
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(1) Refer to Note 3, "Segment Reporting," for additional information.

Note: Amounts may not be additive due to rounding.

During the three and nine months ended September 30, 2022 and 2021, other items impacting comparability included:
•Restructuring and other, net — For the third quarter of 2022, this item primarily included the recovery of $14 million related to the pursuit of a discrete commercial claim, partially offset by professional fees incurred to pursue the claim of approximately $9 million and U.K. severance costs as part of our plan to exit the FMS U.K. business of $2 million. For the nine months ended September 30, 2022, this item primarily included $20 million of professional fees related to the pursuit of a discrete commercial claim, partially offset by a recovery towards the full claim of $14 million. The nine months ended September 30, 2022, also included $9 million of U.K. severance costs as part of our plan to exit the FMS U.K. business and $5 million of transaction costs related to the acquisition of PLG Investments I, LLC. (Whiplash). In February 2022, we announced our intention to exit the FMS U.K. business and we expect to complete the exit plan by mid-2023. For the three and nine months ended September 30, 2021, this item primarily included professional fees related to the pursuit of a discrete commercial claim.

•Gains on sale of U.K. revenue earning equipment and properties — For the three and nine months ended September 30, 2022, we recorded gains on the sale of U.K. revenue earning equipment and properties as part of our plan to exit the FMS U.K. business. We recorded gains on sale of U.K. properties for the three and nine months ended September 30, 2021, primarily for certain FMS properties in the U.K. that were restructured as part of cost reduction activities in prior periods. The gains on sale of U.K. revenue earning equipment are reflected within "Used vehicle sales, net" and the gains on sale of U.K. properties are reflected within "Miscellaneous income, net" in our Condensed Consolidated Statements of Earnings.
The following table summarizes the activities within, and components of, restructuring liabilities for 2022:
 (In thousands)Nine months ended September 30, 2022
Balance as of beginning of period$10,484 
Workforce reduction charges$6,721 
Utilization (1)
$(6,026)
Balance as of end of period (2)
$11,179 
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(1)Principally represents cash payments.
(2)Included in "Accrued expenses and other current liabilities" in the Condensed Consolidated Balance Sheets.