Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2018

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations, Income Statement and Balance Sheet

The following is a summary of the assets and liabilities of discontinued operations in the accompanying condensed consolidated balance sheets as of September 30, 2018 and December 31, 2017 (in millions):

	September 30, 2018		December 31, 2017
Cash and cash equivalents	$	—	$	(0.9	)
Accounts receivable, net and unbilled receivables, net	7.9		56.0
Inventoried costs	—		1.5
Other current assets	0.3		2.0
Current assets of discontinued operations	$	8.2	$	58.6
Property, plant and equipment, net	$	—	$	3.0
Goodwill	—		35.6
Other assets	—		0.2
Non-current assets of discontinued operations	$	—	$	38.8
Accounts payable	$	0.3	$	14.2
Accrued expenses	1.1		4.7
Accrued compensation	—		4.6
Billings in excess of cost and earnings on uncompleted contracts	—		4.3
Other current liabilities	5.6		1.4
Current liabilities of discontinued operations	$	7.0	$	29.2
Non-current liabilities of discontinued operations	$	6.3	$	6.0

The following table presents the results of discontinued operations (in millions):

	Three Months Ended						Nine Months Ended
	September 30, 2018			October 1, 2017			September 30, 2018			October 1, 2017
Revenue	$	0.9		$	39.2		$	44.0		$	113.9
Cost of sales	0.4			28.1			33.8			83.9
Selling, general and administrative expenses	—			8.2			16.6			25.6
Other (income) expense, net	—			—			2.7			(0.1		)
Income (loss) from discontinued operations before income taxes	0.5			2.9			(9.1		)	4.5
Gain on disposal of discontinued operations before income taxes	—			—			—			—
Total gain (loss) on discontinued operations before income taxes	0.5			2.9			(9.1		)	4.5
Income tax benefit (expense)	(0.2		)	(1.3		)	2.0			(2.1		)
Income (loss) from discontinued operations	$	0.3		$	1.6		$	(7.1	)	$	2.4