
	March 31, 2021		December 31, 2020
Trade	$	258.3	$	260.1
Income tax receivable	189.8		190.6
Other	18.0		14.7
	466.1		465.4
Allowance for doubtful accounts	(16.3)		(16.2)
	$	449.8	$	449.2


	March 31, 2021		December 31, 2020
Materials and supplies	$	269.7	$	279.4
Prepaid taxes	39.2		32.9
Prepaid expenses	28.8		43.4
Deferred costs	15.4		17.4
Other	30.4		24.8
	$	383.5	$	397.9


	March 31, 2021		December 31, 2020
Tax receivables	$	66.3	$	66.8
Right-of-use assets	39.0		35.8
Deferred tax assets	22.7		21.9
Supplemental executive retirement plan assets	18.7		22.6

Other	25.8		29.1
	$	172.5	$	176.2


	March 31, 2021		December 31, 2020
Personnel costs	$	88.4	$	95.6
Income and other taxes payable	57.6		50.8
Deferred revenue	53.6		57.6
Customer payable	36.8		—
Lease liabilities	18.8		15.7


Other	35.4		30.7
	$	290.6	$	250.4


	March 31, 2021		December 31, 2020
Unrecognized tax benefits (inclusive of interest and penalties)	$	290.2	$	286.1
Pension and other post-retirement benefits	270.2		296.6
Intangible liabilities	50.1		50.4
Lease liabilities	21.1		21.6
Supplemental executive retirement plan liabilities	19.0		22.9
Deferred tax liabilities	15.7		13.7
Deferred revenue	13.9		14.3
Personnel costs	13.6		11.8
Customer payable	—		35.5
Other	10.8		9.5
	$	704.6	$	762.4


	March 31, 2021		December 31, 2020
Pension and other post-retirement benefits	$	(98.1)	$	(98.2)
Currency translation adjustment	6.6		6.5
Derivative instruments	—		5.6
Other	(1.7)		(1.8)
	$	(93.2)	$	(87.9)


	Three Months Ended March 31,
	2021		2020
Currency translation adjustments	$	16.6	$	3.8
Net periodic pension (cost) income, excluding service cost	4.0		3.0


Other income (expense)	.5		(6.3)
	$	21.1	$	0.5

We are exposed to credit risk relating to our receivables from customers and our cash and cash equivalents. We mitigate our credit risk relating to receivables from customers, which consist primarily of major international, government-owned and independent oil and gas companies, by performing ongoing credit evaluations. We also maintain reserves for potential credit losses, which generally have been within our expectations. We mitigate our credit risk relating to cash and investments by focusing on diversification and quality of instruments.


	Three Months Ended March 31,
	2021		2020
BP(1)	15	%	7	%
Saudi Aramco(2)	8	%	10	%
Total(3)	—	%	16	%
Other	77	%	67	%
	100	%	100	%

(1)During the three months ended March 31, 2021, 43% of the revenues provided by BP were attributable to our Floaters segment, 15% of the revenues were attributable to our Jackups segment, and the remaining were attributable to our managed rigs.

During the three months ended March 31, 2020, 24% of the revenues provided by BP were attributable to our Jackups segment, 12% of the revenues were attributable to our Floaters segment and the remaining were attributable to our managed rigs.

(2)During the three months ended March 31, 2021 and 2020, all Saudi Aramco revenues were attributable to our Jackups segment.

(3)During the three months ended March 31, 2020, 89% of revenues provided by Total were attributable to the Floaters segment and the remaining were attributable to the Jackups segment.


	Three Months Ended March 31,
	2021		2020
U.S. Gulf of Mexico(1)	$	56.8	$	78.7
United Kingdom(2)	56.1		52.5
Norway(2)	54.0		41.0
Saudi Arabia(3)	41.6		83.9
Mexico(4)	38.2		16.0
Angola(5)	19.7		61.5

Other	40.7		123.0
	$	307.1	$	456.6

(1)During the three months ended March 31, 2021, 65% of the revenues earned in the U.S. Gulf of Mexico were attributable to our Floaters segment. The remaining revenues were primarily attributable to our managed rigs. During the three months ended March 31, 2020, 57% of the revenues earned in the U.S. Gulf of Mexico were attributable to our Floaters segment, 16% were attributable to our Jackups segment and the remaining revenues were attributable to our managed rigs.

(2)During the three months ended March 31, 2021 and 2020, all revenues earned in the United Kingdom and Norway were attributable to our Jackups segment.

(3)During the three months ended March 31, 2021, 57% of the revenues earned in Saudi Arabia, were attributable to our Jackups segment. The remaining revenues were attributable to our Other segment and related to our rigs leased to ARO and our Secondment Agreement.

During the three months ended March 31, 2020, 53% of the revenues earned in Saudi Arabia were attributable to our Jackups segment. The remaining revenues were attributable to our Other segment and related to our rigs leased to ARO and certain revenues related to our Secondment Agreement and Transition Services Agreement.

(4)During the three months ended March 31, 2021, 56% of the revenues earned in Mexico were attributable to our Floaters segment. The remaining revenues were attributable to our Jackups segment. During the three months ended March 31, 2020, 90% of the revenues earned in Mexico were attributable to our Floaters segment. The remaining revenues were attributable to our Jackups segment.