Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2020

The following table illustrates the impact of the Company's adoption of ASC 326 (in millions):


	January 1, 2020
	As Reported under ASC 326		Prior to ASC 326 Adoption		Impact of ASC 326 Adoption
Assets:
Allowance for credit losses on accounts receivable and retention	$	1.6	$	0.3	$	1.3
Allowance for credit losses on other receivables	4.2		1.6		2.6
Allowance for credit losses on costs and estimated earnings in excess of billings on uncompleted contracts	0.1		—		0.1
Total					$	4.0

Interest and other income (expense), net for the three months ended March 31, 2020 and 2019 included the following (in millions):


	Three Months Ended March 31,
	2020		2019
Interest income	$	0.6	$	0.2
Pension and postretirement benefit (expense)	(0.7)		(1.2)
Gain (loss) on sale of joint venture interest	—		2.6

Other income (expense)	0.3		—
Interest and other income (expense), net	0.2		$	1.6