Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 489.4	$ 545.8
Accounts receivable, net	486.6	399.9
Inventories, net	365.9	347.0
Other current assets	117.2	114.9
Total current assets	1,459.1	1,407.6
Property, net	1,019.9	1,028.9
Goodwill	1,685.1	1,719.3
Intangible assets, net	1,515.7	1,590.8
Other non-current assets	228.0	221.9
Total assets	5,907.8	5,968.5
Current liabilities:
Short-term and current portion of long-term debt	657.7	9.5
Accounts payable	435.2	432.3
Accrued expenses and other current liabilities	405.3	331.8
Total current liabilities	1,498.2	773.6
Non-current liabilities:
Long-term debt	1,420.8	2,070.5
Pension and other post-retirement benefits	63.3	67.2
Deferred income taxes	276.3	281.6
Other non-current liabilities	315.0	437.6
Total non-current liabilities	2,075.4	2,856.9
SHAREHOLDERS' EQUITY
Avient shareholders’ equity	2,317.5	2,319.2
Noncontrolling interest	16.7	18.8
Total equity	2,334.2	2,338.0
Total liabilities and equity	$ 5,907.8	$ 5,968.5

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-2