SUPPLEMENTAL BALANCE SHEET DATA

6 Months Ended

Jun. 30, 2023

Balance Sheet Related Disclosures [Abstract]

SUPPLEMENTAL BALANCE SHEET DATA

SUPPLEMENTAL BALANCE SHEET DATA

Other assets included the following:

	June 30, 2023		December 31, 2022
	(in millions)
Operating lease assets(1)	25.7		32.4
Deferred income taxes	$	8.4	$	14.3
Long-term receivables	3.1		3.1
Other	7.6		7.2
Other assets	$	44.8	$	57.0

Other accrued expenses included the following:

	June 30, 2023		December 31, 2022
	(in millions)
Marketing accruals	43.7		47.3
Income taxes payable	10.0		6.0
Other taxes payables	$	9.9	$	7.5
Current portion of operating lease liabilities(1)	7.3		9.0
Current portion of finance lease liabilities	0.3		0.4
Other	12.3		8.8
Other accrued expenses	$	83.5	$	79.0

Other liabilities included the following:

	June 30, 2023		December 31, 2022
	(in millions)
Operating lease liabilities(1)	19.0		23.2
Deferred income taxes	$	4.9	$	7.3
Long-term income taxes(1)	—		29.8
Other long-term liabilities	10.2		10.9
Other liabilities	$	34.1	$	71.2

(1)Balances at December 31, 2022 included an unrecognized tax liability for FIN48 reserves and leased assets and related depreciation which have been retained by Cummins Inc. upon completion of Atmus’s initial public offering and are no longer included on Atmus’s condensed consolidated balance sheets at June 30, 2023. See Note 1, Description of the Business, and in Note 2, Basis of Presentation for more information.