Expenses By Nature

12 Months Ended

Dec. 31, 2022

Analysis of income and expense [abstract]

Expenses By Nature

EXPENSES BY NATURE:

We have presented our consolidated statement of operations by function. Items included in our cost of sales and SG&A for the years indicated are set forth below:

	Year ended December 31
	2020		2021		2022
Employee-related costs	$	810.7	$	819.4	$	955.8
SBC expense included in above employee-related costs	25.8		33.4		51.0
Freight and transportation costs	107.9		142.5		186.1
Depreciation expense (i)	99.1		100.8		104.6
Rental expense (i)	4.5		2.4		3.0

(i)    The amortization of ROU assets is included in depreciation expense. See note 7. We expense the costs of low-value and short-term leases in our consolidated statement of operations on a straight-line basis as rental expense. See note 11 for disclosure of these lease expenses.