CONDENSED COMBINED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net earnings (loss)	$ 102.7	$ (6.8)
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	43.6	45.3
Equity in losses of unconsolidated affiliates	13.9	17.9
Realized (gain) loss and operating impairments, net	(1.1)	(10.6)
Gain on sale of OneDigital	(276.0)	0.0
Subsidiary stock-based compensation cost	0.4	0.8
Changes in assets and liabilities, net of effects from acquisitions:
Net decrease in trade receivables	8.1	1.7
Net (increase) decrease in inventory, prepaid expenses and other assets	(18.7)	1.4
Net increase (decrease) in accounts payable, accrued liabilities, deferred revenue and other	3.0	(23.0)
Net change in income taxes	12.7	(11.5)
Net cash (used in) provided by operating activities	(111.4)	15.2
Cash flows from investing activities:
Proceeds from sale of investment securities available for sale	31.6	0.0
Additions to property and equipment	(28.4)	(39.7)
Additions to other intangible assets	(1.1)	(4.7)
Purchases of investment securities available for sale	(1.3)	(37.4)
Contributions to investments in unconsolidated affiliates	(1.4)	(67.3)
Proceeds from the sale of cost method and other investments	0.0	36.0
Purchases of other long-term investments	(3.6)	0.0
Distributions from investments in unconsolidated affiliates	1.0	5.6
Net other investing activities	0.0	(0.5)
Acquisition of Brasada, net of cash acquired	0.0	(27.5)
Proceeds from sale of OneDigital	326.0	0.0
Other acquisitions of businesses, net of cash acquired	(21.1)	(27.3)
Net cash provided by (used in) investing activities	301.7	(162.8)
Cash flows from financing activities:
Borrowings	74.8	45.4
Debt service payments	(32.5)	(18.5)
Subsidiary dividends paid to non-controlling interest shareholders	(0.1)	(0.4)
Payment of contingent consideration for prior period acquisitions	(4.0)	0.0
Equity transactions with Parent, net	(39.4)	(41.0)
Net cash used in financing activities	(1.2)	(14.5)
Net increase (decrease) in cash and cash equivalents	189.1	(162.1)
Cash and cash equivalents at beginning of period, including cash of discontinued operations	146.4	275.1
Cash and cash equivalents at end of period	$ 335.5	$ 113.0

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585

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