ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

(13) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Activity in accumulated other comprehensive income (loss) is as follows:

	Nine months ended September 30, 2020			Nine months ended September 30, 2019
Foreign currency translation, beginning		$	32.9		$	43.2
Other comprehensive income (loss)			3.7			(49.0)
Foreign currency translation, ending			36.6			(5.8)
Interest rate swaps, beginning			—			—
Unrealized losses deferred during the period(2)			(37.8)			—
Interest rate swaps, ending			(37.8)			—
Pension, beginning			(14.8)			(1.4)
Actuarial gains (losses) deferred during the period, net of income taxes			(0.2)			—
Pension, ending			(15.0)			(1.4)
Tax receivable agreement, beginning			—			—
Unrealized (loss) gain during the period(1)			5.1			—
Tax receivable agreement, ending			5.1			—
Accumulated other comprehensive (loss) income		$	(11.1)		$	(7.2)

(1) The fair value movement on the Tax Receivable Agreement attributable to our own credit risk spread is recorded in other comprehensive (loss) income.

(2) During the three and nine months ended September 30, 2020 $2.9 and $3.4, respectively was reclassified into earnings.

	December 31,		December 31,		December 31,
	2019		2018		2017
Foreign currency translation, beginning	$	43.2	$	133.8	$	(8.3)
Other comprehensive income (loss)		(10.3)		(90.6)		142.1
Foreign currency translation, ending		32.9		43.2		133.8
Pension, beginning		(1.4)		(0.3)		(2.2)
Actuarial (loss) gain deferred during the period, net of income taxes		(13.4)		(1.1)		1.9
Amortization of deferred losses into earnings		—		—		—
Pension, ending		(14.8)		(1.4)		(0.3)
Accumulated other comprehensive income (loss)	$	18.1	$	41.8	$	133.5