SUPPLEMENTAL BALANCE SHEET DATA (Tables)

9 Months Ended

Sep. 30, 2023

Balance Sheet Related Disclosures [Abstract]

Schedule of Other Assets

Other assets included the following:

	September 30, 2023		December 31, 2022
	(in millions)
Operating lease assets(1)	$	26.2	$	32.4
Deferred income taxes	10.0		14.3
Long-term receivables	3.0		3.1
Other	8.1		7.2
Other assets	$	47.3	$	57.0

Schedule of Other Accrued Expenses

Other accrued expenses included the following:

	September 30, 2023		December 31, 2022
	(in millions)
Marketing accruals	$	41.2	$	47.3
Other taxes payables	12.1		7.5
Income taxes payable	11.2		6.0
Current portion of operating lease liabilities(1)	7.2		9.0
Current portion of finance lease liabilities	0.3		0.4
Other	10.7		8.8
Other accrued expenses	$	82.7	$	79.0

Schedule of Other Liabilities

Other liabilities included the following:

	September 30, 2023		December 31, 2022
	(in millions)
Long-term portion of operating lease liabilities(1)	$	19.7	$	23.2
Deferred income taxes	5.3		7.3
Long-term income taxes(1)	—		29.8
Other long-term liabilities	9.4		10.9
Other liabilities	$	34.4	$	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 upon completion of Atmus’s IPO and are no longer included on Atmus’s Condensed Consolidated Balance Sheets at September 30, 2023. See Note 1, Description of the Business, and in Note 2, Basis of Presentation for more information.