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Discontinued Operations (Tables) | 6 Months Ended
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Jun. 30, 2019
Discontinued Operations and Disposal Groups [Abstract] |
Schedule of discontinued operations | The results of our discontinued FMC Health and Nutrition operations are summarized below, including the results of these delayed sites included in the three and six months ended June 30, 2018:
(in Millions) | Three Months Ended June 30, |  | Six Months Ended June 30,
2019 |  | 2018 |  | 2019 |  | 2018
Revenue | $ | — |  |  | $ | 0.9 |  |  | $ | — |  |  | $ | 3.8 |
Costs of sales and services | — |  |  | 1.2 |  |  | — |  |  | 4.0 |
Income (loss) from discontinued operations before income taxes (1) | $ | — |  |  | $ | 5.6 |  |  | $ | — |  |  | $ | 2.5 |
Provision (benefit) for income taxes | — |  |  | 2.0 |  |  | — |  |  | 1.4 |
Total discontinued operations of FMC Health and Nutrition, net of income taxes, before divestiture related costs and adjustments | $ | — |  |  | $ | 3.6 |  |  | $ | — |  |  | $ | 1.1 |
Adjustment to gain on sale of FMC Health and Nutrition, net of income taxes | — |  |  | 0.6 |  |  | — |  |  | 16.8 |
Divestiture related costs and other adjustments of discontinued operations of FMC Health and Nutrition, net of income taxes | (0.2 | ) |  | 0.2 |  |  | 0.5 |  |  | (0.3 | )
Discontinued operations of FMC Health and Nutrition, net of income taxes, attributable to FMC Stockholders | $ | (0.2 | ) |  | $ | 4.4 |  |  | $ | 0.5 |  |  | $ | 17.6 |
____________________
(1) | Results for the three and six months ended June 30, 2018 include an adjustment to retained liabilities of the disposed FMC Health and Nutrition business.
Our discontinued operations comprised the following:
(in Millions) | Three Months Ended June 30, |  | Six Months Ended June 30,
2019 |  | 2018 |  | 2019 |  | 2018
Adjustment for workers’ compensation, product liability, other postretirement benefits and other, net of income tax benefit (expense) of ($3.0) and ($7.4) for the three and six months ended June 30, 2019 and $0.5 and ($0.5) for the three and six months ended June 30, 2018, respectively (1) | $ | (0.8 | ) |  | $ | (2.5 | ) |  | $ | 21.5 |  |  | $ | 1.1 |
Provision for environmental liabilities, net of recoveries, net of income tax benefit of $0.8 and $0.8 for the three and six months ended June 30, 2019 and $0.9 and $1.4 for the three and six months ended June 30, 2018, respectively (2) | (3.1 | ) |  | (1.8 | ) |  | (2.9 | ) |  | (5.0 | )
Provision for legal reserves and expenses, net of recoveries, net of income tax benefit (expense) of $1.4 and $2.4 for the three and six months ended June 30, 2019 and $1.6 and $3.4 for the three and six months ended June 30, 2018, respectively | (5.4 | ) |  | (6.1 | ) |  | (9.0 | ) |  | (13.2 | )
Discontinued operations of FMC Health and Nutrition, net of income tax benefit (expense) of zero and ($0.2) for the three and six months ended June 30, 2019 and ($2.0) and ($4.6) for the three and six months ended June 30, 2018, respectively | (0.2 | ) |  | 4.4 |  |  | 0.5 |  |  | 17.6 |
Discontinued operations of FMC Lithium, net of income tax benefit (expense) of ($5.0) and ($9.7) for the three and six months ended June 30, 2019 and ($2.6) and ($10.8) for the three and six months ended June 30, 2018, respectively | (8.6 | ) |  | 38.7 |  |  | (18.6 | ) |  | 71.6 |
Discontinued operations, net of income taxes | $ | (18.1 | ) |  | $ | 32.7 |  |  | $ | (8.5 | ) |  | $ | 72.1 |
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(1) | During the six months ended June 30, 2019, we finalized the sale of the first of two parcels of land of our discontinued site in Newark, California and recorded a gain of approximately $21 million, net of tax. Results for the six months ended June 30, 2019 include these real estate proceeds.
(2) See a roll forward of our environmental reserves as well as discussion on significant environmental issues that occurred during 2019 in Note 13. The results of our discontinued FMC Lithium operations are summarized below:
(in Millions) | Three Months Ended June 30, |  | Six Months Ended June 30,
2019 |  | 2018 |  | 2019 |  | 2018
Revenue | $ | — |  |  | $ | 107.9 |  |  | $ | 52.1 |  |  | $ | 210.7 |
Costs of sales and services | — |  |  | 54.2 |  |  | 41.3 |  |  | 104.8 |
Income (loss) from discontinued operations before income taxes (1) | $ | — |  |  | $ | 46.6 |  |  | $ | 1.1 |  |  | $ | 90.4 |
Provision (benefit) for income taxes | — |  |  | 3.7 |  |  | 6.0 |  |  | 12.5 |
Total discontinued operations of FMC Lithium, net of income taxes, before separation-related costs and other adjustments | $ | — |  |  | $ | 42.9 |  |  | $ | (4.9 | ) |  | $ | 77.9 |
Separation-related costs and other adjustments of discontinued operations of FMC Lithium, net of income taxes | (8.6 | ) |  | (4.2 | ) |  | (13.7 | ) |  | (6.3 | )
Discontinued operations of FMC Lithium, net of income taxes | $ | (8.6 | ) |  | $ | 38.7 |  |  | $ | (18.6 | ) |  | $ | 71.6 |
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(1) | For the three and six months ended June 30, 2018, amounts include $0.1 million and $2.3 million, respectively, of restructuring and other charges (income).
The following table presents the major classes of assets and liabilities of FMC Lithium:
(in Millions) | June 30, 2019 |  | December 31, 2018
Assets |  |  |
Current assets of discontinued operations (1) | $ | — |  |  | $ | 293.9 |
Property, plant and equipment (2) | — |  |  | 275.7 |
Other noncurrent assets (2) | — |  |  | 83.1 |
Total assets of discontinued operations | $ | — |  |  | $ | 652.7 |
Liabilities |  |  |
Current liabilities of discontinued operations (3) | $ | — |  |  | $ | (97.3 | )
Noncurrent liabilities of discontinued operations (4) | — |  |  | (46.1 | )
Total liabilities of discontinued operations | $ | — |  |  | $ | (143.4 | )
Total net assets | $ | — |  |  | $ | 509.3 |
____________________
(1) | Primarily consists of cash and cash equivalents, trade receivables, and inventories. Presented as "Current assets of discontinued operations" on the condensed consolidated balance sheets as of December 31, 2018.
(2) | Presented as "Noncurrent assets of discontinued operations" on the condensed consolidated balance sheets as of December 31, 2018.
(3) | Presented as "Current liabilities of discontinued operations" on the condensed consolidated balance sheets as of December 31, 2018.
(4) Presented as "Noncurrent liabilities of discontinued operations" on the condensed consolidated balance sheets as of December 31, 2018.

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