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Supplemental Financial Data
 12 Months Ended
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Financial Data Supplemental Financial Data
Other Non-Current Assets:

Year Ended December 31,
20222021
Right of use assets (1)
$53.1 $71.9 
Prepaid pension assets (2)
4.0 36.6 
Investments24.9 27.2 
Other non-current assets 46.2 36.9 
Total$128.2 $172.6 
(1)See Note 8 for further detail.
(2)Change from prior year reflected lower over-funded status for certain pension plans primarily due to lower plan asset value at December 31, 2022.


Other Accrued and Current Liabilities:
Year Ended December 31,
20222021
Accrued operating costs$122.1 $113.5 
Accrued interest expense4.3 12.6 
Short-term lease liability (1)
17.7 26.0 
Accrued income tax13.2 16.4 
Accrued liability related to the purchase of non-controlling interest (2)
93.7 — 
Other accrued liabilities (3)
65.8 29.8 
Total$316.8 $198.3 
(1)See Note 8 for further detail.
(2)See further details below within this Note 17.
(3)Higher accrual was primarily due to higher swap liability (see Note 14 for further detail) and higher retention payments.


Other Non-Current Liabilities:
Year Ended December 31,
20222021
Deferred revenue - long term$13.9 $13.7 
U.S. tax liability associated with the 2017 Act39.3 44.6 
Long-term lease liability (1)
43.9 59.4 
Liabilities for unrecognized tax benefits20.0 19.2 
Other9.7 7.8 
Total$126.8 $144.7 
(1)See Note 8 for further detail.

Property, Plant and Equipment - Net:
December 31,
20222021
Land$7.7 $7.7 
Building and building improvement$63.3 $61.8 
Less: accumulated depreciation2.4 0.7 
Net building and building improvement$60.9 $61.1 
Furniture and equipment$48.1 $38.2 
Less: accumulated depreciation27.0 19.5
Net furniture and equipment$21.1 $18.7 
Leasehold improvements$16.2 $16.6 
Less: accumulated depreciation9.0 7.3 
Net leasehold improvements$7.2 $9.3 
Property, plant and equipment - net$96.9 $96.8 

Property, plant and equipment depreciation and amortization expense was $13.1 million, $11.9 million and $9.5 million for the years ended December 31, 2022, 2021 and 2020, respectively. We also recorded impairment charges of $0.4 million, $0.2 million and $4.4 million included in selling and administrative expenses in the consolidated statement of operations and
comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020, respectively, primarily related to leasehold improvements for offices we ceased to occupy.
On June 30, 2021, we completed the purchase of an office building in Jacksonville, Florida for our new global headquarters, with a purchase price of $76.6 million, paid with cash on hand, inclusive of transaction costs of $0.1 million. The transaction was accounted for as an asset acquisition. Total costs of the acquisition were allocated to tangible assets (e.g., land and building) and in-place lease intangible asset based on their relative fair values. The fair values of the land and building are measured as if the building was vacant. The approaches used to value the building components include the cost, sales comparison, and income capitalization approaches. The table below summarizes the allocation of the total purchase price.
Weighted average amortization period (years)Purchase price allocation
LandIndefinite$7.7 
Building5357.3
Site improvements142.0 
Tenant improvements92.5
In place lease intangibles (1)
97.1
Total$76.6 
(1)Related to the acquired lease arrangement associated with the purchase of our headquarters office building in Jacksonville, Florida, reflecting value associated with avoiding the costs of originating an acquired lease.
Computer Software and Goodwill:
Computer softwareGoodwill
December 31, 2020$437.0 $2,857.9 
Acquisition (3)
79.3 675.6 
Additions at cost (1) (6)
173.9 — 
Amortization(113.3)— 
Impairment / Write-off(4.3)— 
Other (2)
(15.2)(40.2)
December 31, 2021$557.4 $3,493.3 
Acquisition (3)
— 1.3 
Additions at cost (1) (6)
220.1 — 
Amortization(124.4)— 
Impairment / Write-off(1.3)— 
Other (2)
(20.0)(63.3)
December 31, 2022$631.8 $3,431.3 

Other Intangibles:
Customer relationshipsReacquired rightsDatabase
Other indefinite-lived intangibles (8)
Other intangiblesTotal
December 31, 2020 (4)
$1,912.9 $— $1,369.4 $1,275.8 $256.7 $4,814.8 
Acquisitions (3)
147.8 270.0 113.2 — 1.4 532.4 
Additions at cost (5)
— — — 4.2 7.6 11.8 
Amortization(259.0)(26.6)(188.6)— (16.5)(490.7)
WWN Relationship transfer (7)
— 64.7 — — (64.7)— 
Other (2)
(8.4)(23.4)(8.9)— (3.1)(43.8)
December 31, 2021 (4)
$1,793.3 $284.7 $1,285.1 $1,280.0 $181.4 $4,824.5 
Additions at cost (1)
— — — — 0.7 0.7 
Amortization(240.3)(18.7)(173.8)— (16.9)(449.7)
Other (2)
(16.3)(20.5)(11.3)— (7.3)(55.4)
December 31, 2022 (4)
$1,536.7 $245.5 $1,100.0 $1,280.0 $157.9 $4,320.1 
(1)Primarily related to software-related enhancements on products.
(2)Primarily due to the impact of foreign currency fluctuations.
(3)Related to the acquisitions of Bisnode, Eyeota and NetWise for the year ended December 31, 2021. Amount for the year ended December 31, 2022 was related to the measurement period adjustments for Eyeota and NetWise.
(4)Customer Relationships—Net of accumulated amortization of $988.9 million and $755.1 million as of December 31, 2022 and as of December 31, 2021, respectively.
Reacquired Rights—Net of accumulated amortization of $42.6 million and $25.6 million as of December 31, 2022 and as of December 31, 2021, respectively.
Database—Net of accumulated amortization of $711.4 million and $540.4 million as of December 31, 2022 and as of December 31, 2021, respectively.
Other Intangibles —Net of accumulated amortization of $59.1 million and $44.2 million as of December 31, 2022 and as of December 31, 2021, respectively.
(5)Primarily related to the in-place lease intangibles of $7.1 million recognized associated with the building purchase for our new global headquarters office and an acquired indefinite-lived intangible asset of $4.2 million.
(6)Including $15.0 million non-cash investment of which $10.3 million and $4.7 million were reflected in "Other accrued and current liabilities" and "Other non-current liabilities", respectively, as of December 31, 2022. Including $7.9 million non-cash investment of which $0.9 million, $2.5 million and $4.5 million were reflected in "Other accrued and current liabilities", "Other non-current liabilities" and "Deferred income tax", respectively, as of December 31, 2021.
(7)Reclassification of the net book value of previously recognized WWN relationships intangible asset related to the Bisnode relationship to reacquired rights as a result of the Bisnode acquisition.
(8)Primarily related to the D&B trademark recognized in the Take-Private Transaction
The table below sets forth the future amortization as of December 31, 2022 associated with computer software and other intangibles:
20232024202520262027ThereafterTotal
Computer software146.6 140.2 128.2 87.8 61.1 67.9 631.8 
Customer relationships223.2 205.2 187.4 169.6 151.8 599.5 1,536.7 
Reacquired rights18.8 18.8 18.8 18.8 18.8 151.5 245.5 
Database161.3 147.9 134.0 120.7 107.5 428.6 1,100.0 
Other intangibles16.6 16.1 16.1 16.0 15.8 77.3 157.9 
Total$566.5 $528.2 $484.5 $412.9 $355.0 $1,324.8 $3,671.9 

Allowance for Credit Risks:
 
December 31, 2019$7.6 
Additions charged to costs and expenses8.1 
Write-offs(5.8)
Recoveries1.8 
Other(0.3)
December 31, 2020$11.4 
Additions charged to costs and expenses12.3 
Write-offs(8.3)
Recoveries1.4 
Other(0.3)
December 31, 2021$16.5 
Additions charged to costs and expenses5.4 
Write-offs(9.3)
Recoveries2.2 
Other(0.5)
December 31, 2022$14.3 

Deferred Tax Asset Valuation Allowance:
January 1, 2020$33.8 
Additions charged (credited) to costs and expenses0.5 
Additions charged (credited) due to foreign currency fluctuations2.3 
Additions charged (credited) to other accounts— 
December 31, 2020$36.6 
Additions charged (credited) to costs and expenses4.2 
Additions charged (credited) due to foreign currency fluctuations(1.6)
Additions charged (credited) to other accounts0.2 
December 31, 2021$39.4 
Additions charged (credited) to costs and expenses0.6 
Additions charged (credited) due to foreign currency fluctuations(3.0)
Additions charged (credited) to other accounts— 
December 31, 2022$37.0 

Non-Controlling Equity Interest:
On November 1, 2022, we purchased the non-controlling equity interest (“NCI”) of our China operations from a third-party entity for RMB 815.4 million, of which RMB 169.1 million, or $23.2 million was paid in November 2022. The remaining balance is expected to be paid within one year and is reported within “Other accrued and current liabilities” as of December 31, 2022. A portion of the liability will be settled with U.S. dollar and was revalued at the exchange rate as of December 31, 2022. We recognized a foreign exchange loss of $4.3 million for the year ended December 31, 2022. As of December 31, 2022, the remaining liability was $93.7 million. The transaction was accounted for as an equity transaction among shareholders, and accordingly, no gain or loss was recognized in consolidated net income or comprehensive income. The carrying amount of the non-controlling interest was written off and the difference between the purchase price and the non-controlling interest of $73.8 million was recognized in additional paid in capital. As a result of the transaction, a cumulative translation adjustment of $3.8 million previously allocated to the NCI was reclassified to the parent entity, or D&B Holdings, Inc.
Other Income (Expense) — Net:
Other income (expense) - net was as follows:
Year Ended December 31,
 202220212020
Non-operating pension income (expense) (1)
$42.2 $53.7 $46.2 
Change in fair value of make-whole derivative liability (2)
— — (32.8)
Debt redemption premium (3)
(16.3)(29.5)(50.1)
Miscellaneous other income (expense) – net (4)
(12.0)(9.3)25.1 
Other income (expense) – net$13.9 $14.9 $(11.6)
(1)Changes in year-over-year non-operating pension income was primarily attributable to changes in interest cost, driven by the fluctuation in discount rates.
(2)Related to the make-whole provision associated with the Series A Preferred Stock. See Note 1 for further detail.
(3)For the year ended December 31, 2022, debt redemption premium was related to the repayment of then-existing 6.875% Senior Secured Notes. For the year ended December 31, 2021, debt redemption premium was related to the repayment of then-existing 10.250% Senior Unsecured Notes. For the year ended December 31, 2020, $30.8 million was related to the partial repayment of then-existing 10.250% Senior Unsecured Notes and $19.3 million was related to the repayment of then-existing 6.875% Senior Secured Notes.
(4)The change in Miscellaneous Other Income - net for the year ended December 31, 2022 compared to the year ended December 31, 2021 was primarily driven by fees incurred for the Accounts Receivable Securitization Facility, including fees for administrative responsibilities. See
Note 7 for further discussion. The change in Miscellaneous Other Income - net for the year ended December 31, 2021 compared to the year ended December 31, 2020 was primarily driven by a gain recorded in the 2020 associated with the change in fair value related to the foreign currency collar we entered into in connection with the Bisnode acquisition and higher foreign currency exchange gains in the 2020 related to the revaluation of our intercompany loans.