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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2019

Components of Lease Expense and Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases is as follows:



	Nine Months Ended September 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Cash payments for operating leases included in operating activities	$	51.7
Cash payments for finance leases included in financing activities	1.3

Right-of-use assets obtained in exchange for lease obligations are as follows:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating leases	$	8.2	$	51.1
Finance leases	1.1		1.5

The components of lease expense for the three and nine months ended September 30, 2019 are as follows:



	Three Months Ended September 30, 2019			Nine Months Ended September 30, 2019
Operating lease cost	$	19.0		$	52.2
Finance lease cost
Amortization of right-of-use assets	0.4			1.2
Interest on lease liabilities	0.2			0.2
Total finance lease cost	0.6			1.4
Short-term lease costs	0.2			0.4
Variable lease cost	5.1			11.8
Sublease income	(0.1		)	(0.7		)
Total lease cost	$	24.8		$	65.1

Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases is as follows:



	September 30, 2019
Operating Leases
Operating lease right-of-use assets	$	126.8
Other accrued liabilities	69.2
Long-term operating lease liabilities	83.8
Total operating lease liabilities	$	153.0

Finance Leases
Outsourcing assets, net	$	5.0
Current maturities of long-term debt	1.7
Long-term debt	4.0
Total finance lease liabilities	$	5.7

Weighted-Average Remaining Lease Term
Operating leases	3.2
Finance leases	3.2

Weighted-Average Discount Rate
Operating leases	6.3		%
Finance leases	4.9		%

Maturities of Operating Lease Liabilities - Topic 842

Maturities of lease liabilities as of September 30, 2019 are as follows:



Year	Finance Leases		Operating Leases
2019	$	0.5	$	20.6
2020	2.0		70.1
2021	2.0		31.5
2022	1.4		18.9
2023	0.2		11.6
Thereafter	0.1		16.1
Total lease payments	6.2		168.8
Less imputed interest	0.5		15.8
Total	$	5.7	$	153.0

Maturities of Finance Lease Liabilities - Topic 842

Maturities of lease liabilities as of September 30, 2019 are as follows:



Year	Finance Leases		Operating Leases
2019	$	0.5	$	20.6
2020	2.0		70.1
2021	2.0		31.5
2022	1.4		18.9
2023	0.2		11.6
Thereafter	0.1		16.1
Total lease payments	6.2		168.8
Less imputed interest	0.5		15.8
Total	$	5.7	$	153.0

Maturities of Operating Lease Liabilities - Topic 840

Maturities of lease liabilities as of December 31, 2018, prior to the adoption of ASU No. 2016-02 as described in Note 3 of this Form 10-Q are as follows:



Year	Finance Leases		Operating Leases⁽ⁱ⁾
2019	$	1.6	$	48.5
2020	1.6		42.1
2021	1.6		30.0
2022	1.0		20.8
2023	—		14.3
Thereafter	—		24.4
Total	$	5.8	$	180.1

⁽ⁱ⁾Such rental commitments have been reduced by minimum sublease rentals of $2.7 million, due in the future under noncancelable leases.

Maturities of Finance Lease Liabilities - Topic 840

Maturities of lease liabilities as of December 31, 2018, prior to the adoption of ASU No. 2016-02 as described in Note 3 of this Form 10-Q are as follows:



Year	Finance Leases		Operating Leases⁽ⁱ⁾
2019	$	1.6	$	48.5
2020	1.6		42.1
2021	1.6		30.0
2022	1.0		20.8
2023	—		14.3
Thereafter	—		24.4
Total	$	5.8	$	180.1

⁽ⁱ⁾Such rental commitments have been reduced by minimum sublease rentals of $2.7 million, due in the future under noncancelable leases.

Schedule of Receivables Under Sales-Type Leases Before Allowance for Unearned Income

As of September 30, 2019, receivables under sales-type leases before the allowance for unearned income were collectible as follows:



Year
2019	$	6.4
2020	18.2
2021	12.8
2022	12.3
2023	12.3
Thereafter	17.5
Total	$	79.5