Other Assets (Tables)

9 Months Ended

Sep. 30, 2019

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Summary of prepaid expenses and other current assets

A summary of prepaid expenses and other current assets as of September 30, 2019 and December 31, 2018 follows:


	2019		2018
Prepaid expenses	$	88.0	$	75.6
Inventories	55.3		53.1
Other non-trade receivables	39.0		34.4
Reinsurance receivable	31.4		25.7
Income tax receivable	17.6		187.7
Prepaid fees for cloud-based hosting arrangements, current	11.8		10.2
Other current assets	12.3		4.5
Total	$	255.4	$	391.2

Summary of other assets

A summary of other assets as of September 30, 2019 and December 31, 2018 follows:


	2019		2018
Right-of-use lease asset ⁽¹⁾	$	243.1	$	—
Deferred compensation plan	110.4		100.0
Deferred contract costs and sales commissions	82.4		89.2
Reinsurance receivable	78.0		68.0
Investments	58.6		73.0
Prepaid fees and capitalized implementation costs for cloud-based hosting arrangements ⁽²⁾	33.6		—
Amounts recoverable for capping, closure and post-closure obligations	32.8		30.5
Interest rate swaps and locks	13.1		12.8
Other derivative assets	4.9		—
Deferred financing costs	3.3		4.2
Other	41.5		40.1
Total	$	701.7	$	417.8

(1) Refer to Note 1, Basis of Presentation, for discussion regarding our adoption of ASC 842.

(2) In accordance with our adoption of ASU 2018-15, capitalized implementation costs for cloud-based hosting arrangements are presented as other assets as of September 30, 2019. Similar costs are presented as a component of property and equipment, net as of December 31, 2018.