EXPENSES BY NATURE

12 Months Ended

Dec. 31, 2020

EXPENSES BY NATURE

EXPENSES BY NATURE

22.  EXPENSES BY NATURE

GFL’s expenses by nature are as follows:

	Successor						Predecessor
	December 31,		December 31,		December 31,		May 31, 2018
	2020		2019		2018 (214 days)		(151 days)
Employee benefits	$	1,308.1	$	1,022.5	$	383.7	$	207.0
Transfer and disposal costs		1,002.0		873.5		314.6		161.3
Interest and other finance costs		597.6		532.2		242.2		127.4
Depreciation of property and equipment		810.6		465.3		178.2		66.3
Amortization of intangible assets		427.0		334.1		127.5		40.9
Other expense		408.1		286.5		116.9		61.9
Transaction costs		60.1		65.5		103.7		42.4
IPO transaction costs		46.2		—		—		—
Acquisition, rebranding and other integration costs		11.4		36.4		13.0		8.8
Unbilled revenue reversal		—		31.6		—		—
Maintenance and repairs		244.1		183.8		65.6		31.9
Fuel costs		159.0		155.9		64.8		35.2
(Gain) loss on foreign exchange		(37.3)		(48.9)		39.6		16.6
Share-based payments		37.9		14.5		2.0		18.8
Loss (gain) on sale of property and equipment		4.6		1.2		4.7		(0.1)
Mark-to-market loss on Purchase Contracts		449.2		—		—		—
Impairment and other charges		21.4		—		—		—
Deferred purchase consideration		2.0		2.0		1.0		1.0
Total expenses by nature	$	5,552.0	$	3,956.1	$	1,657.5	$	819.4