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Discontinued Operations
 12 Months Ended
Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations Discontinued Operations
FMC Lithium (Livent Corporation):
On March 1, 2019, we completed the previously announced distribution of 123 million shares of common stock of Livent as a pro rata dividend on shares of FMC common stock outstanding at the close of business on the record date of February 25, 2019.
The results of our discontinued FMC Lithium operations are summarized below:
(in Millions)Year Ended December 31,
202120202019
Revenue$— $— $52.1 
Costs of sales and services— — 41.3 
Income (loss) from discontinued operations before income taxes$— $— $1.1 
Provision (benefit) for income taxes— — 6.0 
Total discontinued operations of FMC Lithium, net of income taxes, before separation-related costs$— $— $(4.9)
Separation-related costs and other adjustments of discontinued operations of FMC Lithium, net of income taxes— — (16.4)
Discontinued operations of FMC Lithium, net of income taxes$— $— $(21.3)
Less: Discontinued operations of FMC Lithium attributable to noncontrolling interests— — — 
Discontinued operations of FMC Lithium, net of income taxes, attributable to FMC Stockholders$— $— $(21.3)

In addition to our discontinued FMC Lithium segment, our discontinued operations in our financial statements include adjustments to retained liabilities from previous discontinued operations. The primary liabilities retained include environmental liabilities, other postretirement benefit liabilities, self-insurance, long-term obligations related to legal proceedings and historical restructuring activities.
Our discontinued operations comprised the following:
(in Millions)Year Ended December 31,
202120202019
Adjustment for workers’ compensation, product liability, and other postretirement benefits and other, net of income tax benefit (expense) of $(10.2), $(3.7) and $(18.6), respectively
$(8.3)$1.0 $(15.9)
Provision for environmental liabilities, net of recoveries, net of income tax benefit (expense) of $8.2, $6.0 and $6.3, respectively (1)
(29.7)(24.1)(23.5)
Provision for legal reserves and expenses, net of recoveries, net of income tax benefit (expense) of $12.2, $7.6 and $6.3, respectively
(45.6)(28.9)(23.3)
Gain on sales of land, net of income tax benefit (expense) of $(4.1), $(6.3) and $(5.5), respectively (2)
15.4 23.7 20.7 
Discontinued operations of FMC Lithium, net of income tax benefit (expense) of zero, zero, and $(12.3), respectively
— — (21.3)
Discontinued operations, net of income taxes$(68.2)$(28.3)$(63.3)
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(1)See a roll forward of our environmental reserves as well as discussion on significant environmental issues that occurred during the year in Note 12 to the consolidated financial statements included within this Form 10-K.
(2)This represents the gain on sale of land at various discontinued sites.
Reserves for Discontinued Operations, other than Environmental at December 31, 2021 and 2020
(in Millions)December 31,
20212020
Workers’ compensation, product liability, and indemnification reserves$10.2 $12.9 
Postretirement medical and life insurance benefits reserve, net4.7 5.5 
Reserves for legal proceedings93.4 58.2 
Reserve for discontinued operations (1)
$108.3 $76.6 
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(1)Included in "Other long-term liabilities" on the consolidated balance sheets. See Note 12 to the consolidated financial statements included within this Form 10-K on discontinued environmental reserves.

The discontinued postretirement medical and life insurance benefits liability equals the accumulated postretirement benefit obligation. Associated with this liability is a net pre-tax actuarial gain and prior service credit of $3.6 million ($2.2 million after-tax) and $4.4 million ($3.6 million after-tax) at December 31, 2021 and 2020, respectively.
Net spending in 2021, 2020 and 2019 was $1.6 million, $1.0 million and $3.8 million, respectively, for workers’ compensation, product liability and other claims; $0.4 million, $0.5 million and $0.4 million, respectively, for other postretirement benefits; and $19.0 million, $28.4 million and $20.2 million, respectively, related to reserves for legal proceedings associated with discontinued operations.