XML 126 R97.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2019
Dec. 31, 2018
Deferred tax assets:    
Goodwill and other intangibles $ 8.3 $ 8.4
Inventory 1.3 2.8
Accrued insurance 5.2 4.6
Stock compensation 3.5 2.5
Interest limitation carryover 10.4 6.6
Start-up acquisition costs 2.8 2.7
Other accrued expenses 3.4 3.4
Operating lease liabilities 18.1  
Net operating loss (NOL) carryforwards 11.3 8.4
Property, plant and equipment, net - Polaris 3.3 2.9
Other 1.9 3.7
Total gross deferred tax assets 69.5 46.0
Valuation allowance (15.1) (9.2)
Net deferred tax assets 54.4 36.8
Deferred income tax liabilities:    
Property, plant and equipment, net - non-Polaris (56.4) (46.1)
Partnership outside basis (28.2) (26.7)
Depletion 0.0 (1.6)
Operating lease assets (17.9)  
Other (2.2) (0.4)
Total gross deferred tax liabilities (104.7) (74.8)
Net deferred tax liability (50.3) (38.0)
State    
Deferred tax assets:    
Net operating loss (NOL) carryforwards 6.4  
Income Tax Examination [Line Items]    
Deferred tax assets, gross, noncurrent 4.5 5.1
Domestic and Foreign    
Income Tax Examination [Line Items]    
Non-current deferred tax liability $ 54.8 $ 43.1