Leases

9 Months Ended

Sep. 30, 2021

The following table summarizes the balance sheet information related to our operating and finance leases at September 30, 2021 and December 31, 2020 (in millions):


	September 30, 2021		December 31, 2020
Operating Leases
Operating lease right-of-use assets, net	$	31.1	$	36.8

Accrued expenses and other liabilities	$	14.5	$	14.7
Other long-term liabilities	22.0		28.5
Total operating lease liabilities	$	36.5	$	43.2
Finance Leases
Property, plant and equipment	$	12.1	$	13.3
Less: accumulated depreciation	8.5		7.9
Property, plant and equipment, net	$	3.6	$	5.4

Accrued expenses and other liabilities	$	2.1	$	2.9
Other long-term liabilities	1.2		1.9
Total finance lease liabilities	$	3.3	$	4.8

Lease expense. Our operating lease expense, net totaled $3.7 million and $5.8 million for the three months ended September 30, 2021 and 2020 and $12.8 million and $20.4 million for the nine months ended September 30, 2021 and 2020. Our finance lease expense totaled $0.8 million and $0.9 million for the three months ended September 30, 2021 and 2020 and $2.6 million and $3.1 million for the nine months ended September 30, 2021 and 2020.

Lessee, Finance Leases

Leases

The following table summarizes the balance sheet information related to our operating and finance leases at September 30, 2021 and December 31, 2020 (in millions):


	September 30, 2021		December 31, 2020
Operating Leases
Operating lease right-of-use assets, net	$	31.1	$	36.8

Accrued expenses and other liabilities	$	14.5	$	14.7
Other long-term liabilities	22.0		28.5
Total operating lease liabilities	$	36.5	$	43.2
Finance Leases
Property, plant and equipment	$	12.1	$	13.3
Less: accumulated depreciation	8.5		7.9
Property, plant and equipment, net	$	3.6	$	5.4

Accrued expenses and other liabilities	$	2.1	$	2.9
Other long-term liabilities	1.2		1.9
Total finance lease liabilities	$	3.3	$	4.8