COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

Rollforward of Environmental Liability and Related Assets Table

The following table provides a rollforward of our estimated environmental liability.

For the Nine Months Ended	September 30, 2023		October 1, 2022
Environmental liability - beginning balance	$	57.1	$	54.1
Change in estimates for pre-existing accruals:
Continuing operations	0.8		—
Discontinued operations(a)	—		5.4
Accruals added during the period for new matters	—		0.2
Payments	(2.9)		(3.4)
Foreign currency	(0.1)		(0.5)
Environmental liability - ending balance	$	54.9	$	55.8

(a)    During the nine months ended October 1, 2022, we increased the estimated environmental liability for a former site of ITT by $5.4 and recognized an insurance-related asset of $4.3. The resulting net pre-tax expense of $1.1 has been presented as a loss from discontinued operations within the Consolidated Condensed Statements of Operations.

Range of Environmental Liability and Number of Sites

The following table illustrates the reasonably possible high range of estimated liability and number of active sites.

As of the Period Ended	September 30, 2023		October 1, 2022
High-end estimate of environmental liability	$	89	$	98
Number of open environmental sites	26		28