RESTRUCTURING COSTS (Tables)

9 Months Ended

Sep. 30, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Costs

The following table displays restructuring costs recorded in general and administrative expenses on the condensed consolidated statements of operations and comprehensive income (loss):

	Three Months Ended September 30,				Nine Months Ended September 30,				Cumulative Incurred Through September 30, 2024
	2024		2023		2024		2023
	(dollars in millions)
Restructuring costs:
Employee costs	$	—	$	1.8	$	0.1	$	5.9	$	23.3
Real estate exit costs	—		—		—		—		2.1
Other costs	—		0.1		—		3.5		4.5
Total restructuring costs	$	—	$	1.9	$	0.1	$	9.4	$	29.9

The following table displays a rollforward of the accrual for restructuring costs recorded in accounts payable and accrued expenses on the condensed consolidated balance sheets:

	Employee costs
	(dollars in millions)
Restructuring activity:
Restructuring liability as of January 1, 2024	$	8.3
Expense incurred	0.1
Payments	(8.4)
Restructuring liability as of September 30, 2024	$	—