Discontinued Operations and Special (Gains) Charges

6 Months Ended

Jun. 30, 2021

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations and Special (Gains) Charges

In the second quarter ended June 30, 2021, the Company's discontinued operations recorded a de minimis amount of special charges and recorded approximately $1.8 million in benefit from settlement of payable accounts offset by operating expenses of approximately $0.4 million and approximately $0.5 million of income tax expense. For the six months ended June 30, 2021, the Company's discontinued operations received approximately $15.0 million in restitution receipts, recorded $2.3 million in benefit from settlement of payable accounts and received approximately $0.1 million in vendor settlements. Offsetting these amounts for the six months ended June 30, 2021 was approximately $3.0 million of professional fees related to the ongoing restitution proceedings, operating expenses of approximately $0.4 million and approximately $3.4 million of income tax expense. The Company expects that total additional exit charges related to discontinued operations after this quarter may aggregate up to $0.5 million.

In the second quarter ended June 30, 2020, the Company's discontinued operations received approximately $1.9 million in restitution receipts and $0.1 million in vendor settlements offset by approximately $0.4 million of professional fees and recorded approximately $0.5 million of income tax expense. For the six months ended June 30, 2020, the Company's discontinued operations received approximately $1.9 million in restitution receipts and $0.1 million in vendor settlements offset by approximately $0.5 million of professional fees and recorded approximately $0.5 million of income tax expense.

The following table details liabilities related to the exit costs of the sold businesses that remain as of June 30, 2021 (in millions):


	Accrued exit costs
Balance January 1, 2021	$	2.8
Charged to expense	0.2
Paid or otherwise settled	(0.3)
Balance June 30, 2021	$	2.7

The following table details liabilities related to the exit costs of the sold businesses that remained for 2020 (in millions):


	Accrued exit costs
Balance January 1, 2020	$	2.8
Charged to expense	0.4
Paid or otherwise settled	(0.4)
Balance December 31, 2020	$	2.8