Restructuring-Related Expenses and Business Transformation Expenses (Tables)

3 Months Ended

Mar. 31, 2020

Restructuring-Related Expenses

Schedule of restructuring accruals

The following table summarizes the activity for the three months ended March 31, 2020 for expenses related to the restructuring accruals, which are included in Accounts payable and accrued liabilities in the Company’s Condensed Consolidated Balance Sheets as of March 31, 2020, and the total expenses incurred since the inception of the restructuring plan (in millions):

	Severance and		Facility Relocations
	Related		and Closures,
	Employee		Consulting,
	Benefits		and Other		Total
Balance, December 31, 2019	$	71.2	$	2.1	$	73.3
Expenses (a)		3.2		7.3		10.5
Cash payments		(19.5)		(5.0)		(24.5)
Non-cash benefits/(charges) (a)		0.1		(0.2)		(0.1)
Balance, March 31, 2020	$	55.0	$	4.2	$	59.2
Total expenses incurred-to-date	$	101.2	$	24.8	$	126.0

(a) Non-cash benefits/(charges) include non-cash write-offs and accelerated depreciation of right-of-use assets and leasehold improvements and a non-cash benefit for adjustments to stock compensation for awards forfeited by employees. These amounts have been removed from the liability balance in the table above as they do not impact the restructuring accruals.

Schedule of restructuring-related expenses

The following table presents restructuring-related expenses as reflected in the Condensed Consolidated Statements of Income (in millions):

	Three Months Ended
	March 31, 2020
Cost of services	$	0.9
Selling, general, and administrative		9.6
Total expenses, pre-tax	$	10.5
Total expenses, net of tax	$	9.2