RESTRUCTURING COSTS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

RESTRUCTURING COSTS

Schedule of change in the liability for restructuring costs

The change in the liability for the restructuring of operations during the nine months ended September 30, 2020 are as follows:

	December 31, 2019			Expense			Paid/Utilized			September 30, 2020
Severance and benefits		$	21.6		$	70.7		$	(15.6)		$	76.7
Plant closing and other			0.6			2.3			(2.3)			0.6
Total		$	22.2		$	73.0		$	(17.9)		$	77.3

The change in the liability for the restructuring of operations during the nine months ended September 30, 2019 are as follows:

	December 31, 2018			Expense			Paid/Utilized			September 30, 2019
Severance and benefits		$	24.6		$	8.3		$	(15.8)		$	17.1
Plant closing and other			1.2			1.1			(1.3)			1.0
Total		$	25.8		$	9.4		$	(17.1)		$	18.1

The change in the liability for restructuring costs for the year ended December 31, 2019 follows:

			Paid/
	2018		Utilized		Expense		2019
Severance and benefits	$	24.6	$	(21.6)	$	18.6	$	21.6
Lease and contract terminations		—		—		—		—
Vacant facility and other shutdown costs		1.2		(1.3)		0.7		0.6
Start-up and moving costs		—		(1.4)		1.4		—
Total	$	25.8	$	(24.3)	$	20.7	$	22.2

The change in the liability for restructuring costs for the year ended December 31, 2018 follows:

			Paid/
	2017		Utilized		Expense		2018
Severance and benefits	$	20.1	$	(28.7)	$	33.2	$	24.6
Lease and contract terminations		2.2		(2.2)		—		—
Vacant facility and other shutdown costs		5.9		(15.2)		10.5		1.2
Start-up and moving costs		0.1		(2.6)		2.5		—
Total	$	28.3	$	(48.7)	$	46.2	$	25.8

The change in liability for the restructuring costs for the year ended December 31, 2017 follows:

			Paid/
	2016		Utilized		Expense		2017
Severance and benefits	$	14.8	$	(24.7)	$	30.0	$	20.1
Lease and contract terminations		0.2		(0.3)		2.3		2.2
Vacant facility and other shutdown costs		0.2		(2.4)		8.1		5.9
Start-up and moving costs		0.4		(1.5)		1.2		0.1
Total	$	15.6	$	(28.9)	$	41.6	$	28.3

Schedule of restructuring expense by business segment

Restructuring costs by business segment are as follows:

	Nine months ended September 30, 2020			Nine months ended September 30, 2019
Americas		$	14.8		$	2.6
Asia Pacific			10.8			0.1
Europe, Middle East & Africa			42.2			6.7
Corporate			5.2			—
Total		$	73.0		$	9.4

	December 31,		December 31,		December 31,
	2019		2018		2017
Americas	$	5.3	$	13.7	$	11.7
Asia Pacific		3.9		8.3		13.6
Europe, Middle East & Africa		11.1		19.0		15.5
Corporate		0.4		5.2		0.8
Total	$	20.7	$	46.2	$	41.6