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Discontinued Operations (Tables) | 12 Months Ended
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Dec. 31, 2017
Discontinued Operations and Disposal Groups [Abstract] |
Schedule of Results of Operations, Assets and Liabilities of Businesses Reported as Discontinued Operations | The following table discloses the results of operations of the businesses reported as discontinued operations for the years ended December 31, 2017, 2016 and 2015, respectively:
(in millions) | 2017 |  | 2016 |  | 2015
Net sales | $ | 387.6 |  |  | $ | 406.2 |  |  | $ | 432.9 |
Earnings (loss) from discontinued operations before income taxes | $ | (62.1 | ) |  | $ | 3.4 |  |  | $ | 1.9 |
Income tax provision (benefit) | (21.2 | ) |  | (0.0 | ) |  | 4.2 |
Earnings (loss) from discontinued operations, net of tax (B) | (40.9 | ) |  | 3.4 |  |  | (2.3 | )
Gain on disposal of discontinued operations, net of tax (A) | — |  |  | — |  |  | 12.8 |
Net earnings (loss) from discontinued operations, net of tax (B) | $ | (40.9 | ) |  | $ | 3.4 |  |  | $ | 10.5 |
(A) The Gain on disposal of discontinued operations, net of tax for 2015 includes a pre-tax and after-tax gain of $12.8 million. (B) Net earnings (loss) from discontinued operations includes a charge of $36.0 million, $23.8 million after-tax, as discussed above in 2017 and other restructuring, exit, integration and impairment charges, net of tax of $6.5 million, $0.2 million and $7.2 million in 2017, 2016 and 2015, respectively. The following table reflects the summary of assets and liabilities held for sale as of December 31, 2017 and December 31, 2016 for the Sea Ray businesses included in discontinued operations:
(in millions) | 2017 |  | 2016
Accounts and notes receivable, net | $ | 5.0 |  |  | $ | 5.8 |
Net inventory | 62.1 |  |  | 63.1 |
Prepaid expenses and other | 1.7 |  |  | 2.6 |
Current assets held for sale | 68.8 |  |  | 71.5 |
Net property (A) | 33.8 |  |  | 63.1 |
Other intangibles, net | 4.7 |  |  | 4.7 |
Other long-term assets (B) | (4.6 | ) |  | 0.4 |
Long-term assets held for sale (C) | 33.9 |  |  | 68.2 |
Assets held for sale | $ | 102.7 |  |  | $ | 139.7 |
Accounts payable | $ | 10.8 |  |  | $ | 14.5 |
Accrued expenses | 45.4 |  |  | 45.3 |
Current liabilities held for sale | 56.2 |  |  | 59.8 |
Other liabilities | 2.7 |  |  | 6.7 |
Long-term liabilities held for sale | 2.7 |  |  | 6.7 |
Liabilities held for sale | $ | 58.9 |  |  | $ | 66.5 |
(A) Net property held for sale at December 31, 2017 reflects an impairment of $31.0 million. (B) Includes a $5.0 million valuation allowance on the disposal group at December 31, 2017. (C) As of December 31, 2017 and 2016, the Company had $12.7 million and $13.2 million, respectively, of net long-term assets classified as held for sale that were not related to businesses reported as discontinued operations.

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- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=84176398&loc=SL51724579-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2941-110230 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 + Details
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