Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Cash and Cash Equivalents

Cash and cash equivalents consists of the following (in millions):

	December 31,
	2018		2017
Unrestricted:
Cash	$	9.5	$	13.1
Cash equivalents	10.8		1.3
Unrestricted cash and cash equivalents	20.3		14.4
Restricted cash equivalents (1)	—		1.8
Cash and cash equivalents	$	20.3	$	16.2

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(1) Restricted cash equivalents related to our former subsidiary, I-Net Reinsurance Limited, were held in trust until the final reinsurance policy expired.

Schedule of Accounts, Notes, Loans and Financing Receivable

A summary of Trade receivables, net of allowance for doubtful accounts is as follows (in millions):

	December 31,
	2018			2017
Trade receivables — billed	$	136.6		$	159.6
Trade receivables — unbilled	37.0			44.1
Trade receivables	173.6			203.7
Allowance for doubtful accounts	(1.3		)	(1.9		)
Trade receivables, net	$	172.3		$	201.8

Allowance for Credit Losses on Financing Receivables

The rollforward of allowance for doubtful accounts is as follows (in millions):

	Year ended December 31,
	2018			2017			2016
Beginning balance	$	(1.9	)	$	(2.2	)	$	(2.5	)
Bad debt expense	(0.6		)	(0.8		)	(0.6		)
Write-offs, net of recoveries	1.2			1.1			0.9
Ending balance	(1.3		)	(1.9		)	(2.2		)

Schedule of Depreciation and Amortization

Depreciation and amortization on the Consolidated Statements of Earnings and Comprehensive Earnings include the following (in millions):

	Year ended December 31,
	2018		2017		2016
Property and equipment	$	32.4	$	29.0	$	28.4
Computer software	94.5		84.0		78.0
Other intangible assets	57.2		67.8		76.4
Deferred contract costs	32.9		25.7		25.5
Total	$	217.0	$	206.5	$	208.3

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consists of the following (in millions):

	December 31,
	2018		2017
Prepaid expenses	$	43.9	$	36.1
Contract assets	14.8		—
Other current assets	8.6		8.5
Prepaid expenses and other current assets	$	67.3	$	44.6