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Held for Sale and Discontinued Operations (Tables)
 9 Months Ended
Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Disposal Groups Including Discontinued Operations
The following table summarizes income (loss) from discontinued operations included in the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2023 and 2022, (in millions):

Three Months Ended September 30, Nine Months Ended September 30,
2023202220232022
Revenue$59.9 $48.1 $169.6 $124.5 
Cost of sales1
(51.4)(43.6)(149.7)(112.3)
Selling, general and administrative(4.2)(3.2)(14.1)(10.9)
Operating income (loss) from discontinued operations1
4.3 1.3 5.8 1.3 
Income (loss) related to joint ventures(0.3)(0.4)(1.5)(0.5)
Interest and other income (expense), net— 0.2 0.1 0.6 
Interest expense(0.1)(0.1)(0.5)(0.1)
Income (loss) from discontinued operations before income taxes1
3.9 1.0 3.9 1.3 
Income tax benefit (expense) attributable to discontinued operations— — — — 
Income (loss) from discontinued operations1
3.9 1.0 3.9 1.3 
Loss (income) attributable to discontinued noncontrolling interest(1.3)(0.4)(2.9)(1.2)
Income (loss) from discontinued operations attributable to A&B Shareholders1
$2.6 $0.6 $1.0 $0.1 
1Includes $(0.1) million and $(0.1) million in costs associated with the resolution of liabilities from the Company’s former sugar operations for the three months ended September 30, 2023 and 2022, respectively, and zero and $(0.2) million for the nine months ended September 30, 2023 and 2022, respectively

The assets and liabilities held for sale included in the Condensed Consolidated Balance Sheets as of September 30, 2023 and 2022, were as follows (in millions):
September 30, 2023December 31, 2022
Cash and cash equivalents$3.4 $0.1 
Accounts receivable and retention, net of allowance for credit losses and allowance for doubtful accounts of $4.3 million and $0.4 million as of September 30, 2023 and December 31, 2022, respectively
37.5 30.8 
Inventories31.0 45.0 
Other property, net69.2 67.4 
Operating lease right-of-use assets29.7 31.3 
Prepaid expenses and other assets63.7 42.0 
Less: Impairment recognized on classification as held for sale(89.8)(89.8)
Total Assets held for sale$144.7 $126.8 
Notes payable and other debt$4.7 $14.1 
Accounts payable10.1 10.2 
Operating lease liabilities29.8 31.3 
Accrued and other liabilities26.7 25.4 
Total Liabilities associated with assets held for sale$71.3 $81.0