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Discontinued Operations
 3 Months Ended
Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations
DISCONTINUED OPERATIONS
The Company recorded a net gain from discontinued operations and disposal of $0.1 million in the three months ended March 31, 2017. In the three months ended March 31, 2016, the Company recorded a net gain from discontinued operations and disposal of $3.2 million, primarily driven by the $4.0 million net gain on the sale of the Fire Rescue Group, partially offset by the $0.6 million net loss that the Fire Rescue Group realized in its 2016 operations up to the January 29, 2016 sale completion date.
The following table presents the operating results of the Company’s discontinued Fire Rescue Group for the three months ended March 31, 2016:
 
Three Months Ended 
 March 31, 2016 (a)
(in millions)
Net sales
$
4.2

Cost of sales
3.9

Gross profit
0.3

Selling, engineering, general and administrative expenses
1.1

Operating loss
(0.8
)
Other (income) expense, net
—

Loss before income taxes
(0.8
)
Income tax benefit
(0.2
)
Net loss from operations
$
(0.6
)
(a)
Only includes activity in the period up to the completion of the sale on January 29, 2016.
Assets and liabilities of discontinued operations
The following table presents the assets and liabilities of the Company’s discontinued operations, which include the Fire Rescue Group, as well as other operations discontinued in prior periods, as of March 31, 2017 and December 31, 2016:
 
March 31, 2017
 
December 31, 2016
(in millions)
Fire Rescue
 
Other
 
Total
 
Fire Rescue
 
Other
 
Total
Deferred tax assets
$
—

 
$
1.1

 
$
1.1

 
$
—

 
$
1.1

 
$
1.1

Long-term assets of discontinued operations
$
—

 
$
1.1

 
$
1.1

 
$
—

 
$
1.1

 
$
1.1

 
 
 
 
 
 
 
 
 
 
 
 
Accrued liabilities:


 


 


 


 


 


Other current liabilities
$
—

 
$
0.9

 
$
0.9

 
$
1.3

 
$
0.8

 
$
2.1

Current liabilities of discontinued operations
$
—

 
$
0.9

 
$
0.9

 
$
1.3

 
$
0.8

 
$
2.1

 
 
 
 
 
 
 
 
 
 
 
 
Other long-term liabilities
$
—

 
$
2.0

 
$
2.0

 
$
—

 
$
2.0

 
$
2.0

Long-term liabilities of discontinued operations
$
—

 
$
2.0

 
$
2.0

 
$
—

 
$
2.0

 
$
2.0


The Company retains certain liabilities for other operations discontinued in prior periods, primarily for environmental remediation and product liability. Included in liabilities of discontinued operations at March 31, 2017 and December 31, 2016 is $0.6 million and $0.6 million, respectively, related to environmental remediation at the Pearland, Texas facility, and $1.8 million and $1.8 million, respectively, relating to estimated product liability obligations of the discontinued North American refuse truck body business.