Other Non-current Assets

3 Months Ended

Mar. 31, 2023

Other Non-current Assets

Other Non-current Assets

16.    Other Non-current Assets

	March 31,		December 31,
	2023		2022
Tax receivable	$	9.4	$	9.1
Loans receivable		15.1		15.3
Refundable deposits		24.3		—
Deferred debt issuance costs		5.1		3.9
Other		20.8		12.1
	$	74.7	$	40.4

Loans Receivable

At March 31, 2023, the Company participated in certain financing lending arrangements that are fully collateralized and secured by certain equipment. These financing lending arrangements have a term of one to four years. In the event of default under these agreements, the Company will take possession of the equipment as collateral to recover its loans receivable balance. The loans receivable balance at March 31, 2023 was $23.4 million, of which $8.3 million is recorded in trade and other receivables and $15.1 million in non-current loans receivable (December 31, 2022: $23.4 million, of which $8.0 million was recorded in trade and other receivables and $15.4 million in non-current loans receivable). The expected credit loss allowance is not significant.