
	Year Ended December 31,
	2023		2022
Right of use assets (1)	$	43.1	$	53.1
Prepaid pension assets	5.6		4.0
Investments	20.6		21.8
Deferred income tax	17.2		16.0
Long-term contract assets	18.0		5.6
Prepaid cloud computing fees and deferred implementation costs	23.2		13.8
Other (2)	60.1		29.9
Total	$	187.8	$	144.2


	Year Ended December 31,
	2023		2022
Accrued operating costs	$	94.3	$	122.1
Accrued interest expense	5.3		4.3
Short-term lease liability (1)	15.0		17.7
Accrued income tax	15.3		13.2
Accrued liability related to the purchase of non-controlling interest (2)	—		93.7
Other accrued liabilities	66.2		65.8
Total	$	196.1	$	316.8

(2)The liability was fully paid off during the year ended December 31, 2023. We recognized a foreign exchange loss of $2.6 million associated with this payment for the year ended December 31, 2023.


	Year Ended December 31,
	2023		2022
Deferred revenue - long term	$	19.7	$	13.9

U.S. tax liability associated with the 2017 Act	29.4		39.3
Long-term lease liability (1)	33.8		43.9
Liabilities for unrecognized tax benefits	19.8		20.0
Other	15.5		9.7
Total	$	118.2	$	126.8


	December 31,
	2023		2022
Land	$	7.7	$	7.7

Building and building improvement	$	63.7	$	63.3
Less: accumulated depreciation	4.0		2.4
Net building and building improvement	$	59.7	$	60.9

Furniture and equipment (1)	$	61.9	$	48.1
Less: accumulated depreciation	32.8		27.0
Net furniture and equipment	$	29.1	$	21.1

Leasehold improvements	$	14.5	$	16.2
Less: accumulated depreciation	8.9		9.0
Net leasehold improvements	$	5.6	$	7.2

Property, plant and equipment - net	$	102.1	$	96.9

Property, plant and equipment depreciation and amortization expense was $15.4 million, $13.1 million and $11.9 million for the years ended December 31, 2023, 2022 and 2021, respectively. We also recorded impairment charges of $0.4 million and $0.2 million included in selling and administrative expenses in the consolidated statement of operations and comprehensive income (loss) for the years ended December 31, 2022 and 2021, respectively, primarily related to leasehold improvements for offices we ceased to occupy.


	Computer software		Goodwill
January 1, 2022	$	557.4	$	3,493.3
Acquisition (3)	—		1.3
Additions at cost (1) (5)	220.1		—
Amortization	(124.4)		—
Impairment / Write-off	(1.3)		—
Other (2)	(20.0)		(63.3)
December 31, 2022	$	631.8	$	3,431.3
Additions at cost (1)(5)	182.4		—
Amortization	(153.7)		—
Impairment / Write-off	(2.3)		—
Other (2)	8.1		14.5
December 31, 2023	$	666.3	$	3,445.8


	Customer relationships		Reacquired rights		Database		Other indefinite-lived intangibles (6)		Other intangibles		Total
January 1, 2022 (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
Additions at cost (1)	—		—		—		—		0.7		0.7
Amortization	(221.9)		(18.9)		(160.1)		—		(16.8)		(417.7)
Other (2)	1.9		7.3		0.7		—		2.9		12.8
December 31, 2023 (4)	$	1,316.7	$	233.9	$	940.6	$	1,280.0	$	144.7	$	3,915.9

(4)Customer Relationships—Net of accumulated amortization of $1,212.7 million and $988.9 million as of December 31, 2023 and as of December 31, 2022, respectively.

Reacquired Rights—Net of accumulated amortization of $63.4 million and $42.6 million as of December 31, 2023 and as of December 31, 2022, respectively.

Database—Net of accumulated amortization of $872.8 million and $711.4 million as of December 31, 2023 and as of December 31, 2022, respectively.

Other Intangibles —Net of accumulated amortization of $77.1 million and $59.1 million as of December 31, 2023 and as of December 31, 2022, respectively.

(5)For the year ended December 31, 2023, total non-cash additions were $7.9 million, of which $0.7 million was reflected as financing cash flow and $4.6 million and $2.6 million was reflected in "Other accrued and current liabilities" and "Other non-current liabilities", respectively, as of December 31, 2023. For the year ended December 31, 2022, total non-cash additions were $15.0 million of which $10.3 million and $4.7 million was reflected in "Other accrued and current liabilities" and "Other non-current liabilities", respectively, as of December 31, 2022.


	2024		2025		2026		2027		2028		Thereafter		Total
Computer software	$	172.3	$	162.6	$	117.1	$	86.2	$	58.7	$	69.4	$	666.3
Customer relationships	205.6		187.8		169.9		152.1		134.2		467.1		1,316.7
Reacquired rights	19.4		19.4		19.4		19.4		19.4		136.9		233.9
Database	148.2		134.3		121.0		107.7		95.6		333.8		940.6
Other intangibles	16.5		16.5		16.3		16.2		16.1		63.1		144.7
Total	$	562.0	$	520.6	$	443.7	$	381.6	$	324.0	$	1,070.3	$	3,302.2



January 1, 2021	$	11.4
Additions charged to costs and expenses	12.3
Write-offs	(8.3)
Recoveries	1.4
Other	(0.3)
December 31, 2021	$	16.5
Additions charged to costs and expenses	5.4
Write-offs	(9.3)
Recoveries	2.2
Other	(0.5)
December 31, 2022	$	14.3
Additions charged to costs and expenses	12.6
Write-offs	(8.3)
Recoveries	1.5
December 31, 2023	$	20.1


January 1, 2021	$	36.6
Additions charged (credited) to costs and expenses	4.2
Additions charged (credited) due to foreign currency fluctuations	(1.6)
Additions charged (credited) to other accounts	0.2
December 31, 2021	$	39.4
Additions charged (credited) to costs and expenses	0.6
Additions charged (credited) due to foreign currency fluctuations	(3.0)

December 31, 2022	$	37.0
Additions charged (credited) to costs and expenses	0.9
Additions charged (credited) due to foreign currency fluctuations	1.3

December 31, 2023	$	39.2

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 and a liability of $93.7 million was recognized for the remaining liability as of December 31, 2022. During 2023 we settled the liability with total payments of $95.7 million. We recognized a foreign exchange loss of $2.6 million associated with the payments for the year ended December 31, 2023. 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.


	Year Ended December 31,
	2023		2022		2021
Non-operating pension income (expense) (1)	$	18.3	$	42.2	$	53.7
Debt redemption premium (2)	—		(16.3)		(29.5)
Miscellaneous other income (expense) – net (3)	(23.6)		(12.0)		(9.3)
Other income (expense) – net	$	(5.3)	$	13.9	$	14.9

(1)Changes in year-over-year non-operating pension income was primarily attributable to higher interest costs in the current year period, primarily driven by the fluctuation in discount rates.

(2)For the year ended December 31, 2022, debt redemption premium was related to the early redemption of then-existing 6.875% Senior Secured Notes in January 2022. For the year ended December 31, 2021, debt redemption premium was related to the repayment of then-existing 10.250% Senior Unsecured Notes.

(3)The change in Miscellaneous Other Income - net was primarily driven by fees incurred for the accounts receivable securitization facility, including fees for administrative responsibilities. See Note 7 for further discussion.