PRODUCT WARRANTY LIABILITY (Tables)

3 Months Ended

Mar. 31, 2024

Product Warranties Disclosures [Abstract]

Summary of Activity in Product Warranty Account

A tabular reconciliation of the product warranty liability, including accrued product campaigns, was as follows:

	For the Three Months Ended March 31,
	2024		2023
	(in millions)
Balance, beginning of year	$	14.0	$	15.5
Provision for base warranties issued	2.2		3.0
Payments made during period	(0.7)		(1.3)
Changes in estimates for pre-existing product warranties	0.3		(0.8)
Balance, end of period	$	15.8	$	16.4

Warranty liabilities included in Atmus’ Condensed Consolidated Balance Sheets were as follows:

	March 31, 2024		December 31, 2023
	(in millions)
Current portion	$	6.1	$	5.4
Long-term portion	9.7		8.6
Total	$	15.8	$	14.0