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Income Taxes - Summary of Components of Net Deferred Income Tax Asset (Details) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
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Deferred income tax assets (liabilities): |  |
Tax loss carryforwards | $ 397.4 | $ 396.9
Tax credit carryforwards | 243.9 | 266.4
Retirement benefit plans | 22.6 | 55.8
Accrued liabilities | 208.7 | 193.9
Self-insurance reserves | 5.5 | 6.7
Current asset basis differences | 42.0 | 41.4
Long-term asset basis differences | 3.5 | (24.2)
Deferred compensation | 25.8 | 25.4
Capitalized engineering, research and development | 169.6 | 138.3
Undistributed earnings of foreign subsidiaries | (71.7) | (74.0)
Derivative instruments and hedging activities |  | 2.0
Derivative instruments and hedging activities | (10.7) |
Other | 1.8 |
Other |  | (12.3)
Net deferred income tax asset before valuation allowance | 1,038.4 | 1,016.3
Valuation allowance | (417.9) | (406.9)
Net deferred income tax asset | $ 620.5 | $ 609.4

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