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Contingencies (Tables) | 9 Months Ended
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Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract] |
Disposal Groups, Including Discontinued Operations | Below is a summary of the impact of the divestiture of MSA LLC on our unaudited Condensed Consolidated Statements of Operations for the three months ended March 31, 2023 (no additional impact for the three months ended September 30, 2023):
(In millions) | Three Months Ended March 31, 2023
Cash and cash equivalents | $ | (341.2) |
Current insurance receivables | (17.3) |
Notes receivable, insurance companies | (5.9) |
Noncurrent insurance receivables | (110.3) |
Notes receivable, insurance companies, noncurrent | (38.7) |
Current product liability | 65.1 |
Noncurrent product liability | 324.7 |
Loss on divestiture of MSA LLC before transaction costs | (123.6) |
Transaction costs | (5.6) |
Loss on divestiture of MSA LLC | (129.2) |
Income tax expense (a) | (70.4) |
Tax-effected loss on divestiture of MSA LLC | $ | (199.6) |
(a) Related to the write-off of deferred tax asset related to product liability reserve
Summary of Insurance Receivable Balances and Activity Related to Cumulative Trauma Product Liability Losses | A summary of insurance receivables balance and activity related to cumulative trauma product liability losses and divestiture of MSA LLC is as follows:
(In millions) |  | Nine Months Ended September 30, 2023 |  | Year Ended December 31, 2022
Balance beginning of period |  | $ | 127.6 |  |  | $ | 130.2 |
Divestiture of MSA LLC |  | (127.6) |  |  | — |
Additions |  | — |  |  | 1.8 |
Collections and other adjustments |  | — |  |  | (4.4) |
Balance end of period |  | $ | — |  |  | $ | 127.6 |
Schedule of Notes Receivable Balances from Insurance Companies | A summary of notes receivables from insurance companies balance is as follows:
(In millions) |  | Nine Months Ended September 30, 2023 |  | Year Ended December 31, 2022
Balance beginning of period |  | $ | 44.6 |  |  | $ | 48.5 |
Divestiture of MSA LLC |  | (44.6) |  |  | — |
Additions |  | — |  |  | 1.2 |
Collections |  | — |  |  | (5.1) |
Balance end of period |  | $ | — |  |  | $ | 44.6 |
Schedule of Product Warranty Liability | The following table reconciles changes in the Company's accrued warranty reserve:
(In thousands) |  | Nine Months Ended September 30, 2023 |  | Year Ended December 31, 2022
Beginning warranty reserve |  | $ | 15,230 |  |  | $ | 12,423 |
Warranty payments |  | (7,364) |  |  | (10,631) |
Warranty claims |  | 6,832 |  |  | 14,544 |
Provision for product warranties and other adjustments |  | (91) |  |  | (1,106) |
Ending warranty reserve |  | $ | 14,607 |  |  | $ | 15,230 |

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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 460 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482425/460-10-50-8 + Details
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