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Discontinued Operations (Tables)
 9 Months Ended
Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations
The following table summarizes the results of operations of the Company’s United States Book business, which are included in the loss from discontinued operations in the condensed consolidated statements of operations for the three and nine months ended September 30, 2020 and 2019:
Three Months Ended September 30,Nine Months Ended September 30,
2020201920202019
Total net sales$13.0 $57.0 $74.6 $155.5 
Total cost of sales, excluding depreciation and amortization12.5 60.4 75.6 166.5 
Selling, general and administrative expenses0.9 3.2 3.9 9.8 
Depreciation and amortization— 4.3 — 13.6 
Restructuring, impairment and transaction-related charges (1)
— 90.6 12.5 90.6 
Goodwill impairment (2)
— 10.1 — 10.1 
Other expenses, net0.1 — 0.2 0.1 
Loss from discontinued operations before income taxes(0.5)(111.6)(17.6)(135.2)
Income tax expense (benefit)0.6 (32.2)(4.0)(34.1)
Loss from discontinued operations, net of tax$(1.1)$(79.4)$(13.6)$(101.1)
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(1)The Company recognized $11.5 million of impairment charges for tangible property, plant and equipment during the nine months ended September 30, 2020, to reduce the carrying value of the Book business to its fair value, and recognized $1.0 million in employee termination charges during the nine months ended September 30, 2020. Impairment charges recognized to reduce the carrying value of the Book business to its fair value during the three and nine months ended September 30, 2019, included $85.0 million of impairment charges for tangible property, plant and equipment and $5.6 million of impairment charges for contract assets.

(2)The Book business was included in the Core Print and Related Services reporting unit prior to the decision to sell the Book business. The amount of goodwill allocated to the Book business was determined based on the relative fair value of the Book business and the portion of the reporting unit that would be retained. Due to the decision to sell the Book business, the Company must determine whether any of the assets of the Book business were impaired. Therefore, management performed an interim goodwill test during the third quarter of 2019. Due to the carrying value of the Book business net assets exceeding the estimated fair value, the Company recorded a $10.1 million goodwill impairment charge during the three and nine months ended September 30, 2019.
The following table summarizes the current and long-term assets and liabilities of the discontinued United States Book business that were classified as held for sale in the condensed consolidated balance sheets at September 30, 2020, and December 31, 2019:
September 30,
2020		December 31,
2019
Receivables—net$5.2 $19.6 
Inventories2.5 14.0 
Prepaid expenses and other current assets13.1 23.0 
Current assets of discontinued operations20.8 56.6 
Property, plant and equipment—net— — 
Operating lease right-of-use assets—net— 0.2 
Other long-term assets— 0.3 
Long-term assets of discontinued operations— 0.5 
Accounts payable2.1 7.0 
Other current liabilities3.3 8.5 
Current portion of finance lease obligations— 0.1 
Current portion of operating lease obligations— 0.2 
Current liabilities of discontinued operations5.4 15.8 
Finance lease obligations— — 
Other long-term liabilities0.6 0.6 
Long-term liabilities of discontinued operations0.6 0.6