Business Combination, Bargain Purchase Gain

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- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Accrued And Other Current Liabilities

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- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Asset Retirement Obligation

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- Definition

Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Restricted Cash

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- Definition

This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.

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- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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- Definition

Amount of deferred tax asset attributable to deductible temporary differences and carryforwards acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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- Definition

Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.

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- Definition

The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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Acquisition of Jamalco - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	May 02, 2023	Jun. 30, 2023	Dec. 31, 2022
Less: identifiable assets acquired and liabilities assumed
Deferred credit - preliminary bargain purchase gain		$ (103.3)	$ 0.0
General Alumina Holdings Limited
Consideration transferred
Cash paid	$ 8.3
Total consideration transferred	8.3
Less: identifiable assets acquired and liabilities assumed
Cash and cash equivalents	19.4
Restricted cash	8.3
Inventories	93.4
Accounts receivable - net	8.0
Prepaid and other current assets	7.7
Property, plant and equipment - net	102.2
Deferred tax assets	108.1
Other long-term assets	25.5
Accounts payable, trade	(92.9)
Accrued and other current liabilities	(33.9)
Asset retirement obligations	(101.4)
Total identifiable net assets acquired	144.4
Less: noncontrolling interest	(32.8)
Deferred credit - preliminary bargain purchase gain	(103.3)
Fair value allocated to net assets acquired, net of bargain purchase gain	$ 8.3