Discontinued Operations

9 Months Ended

Sep. 30, 2022

Discontinued Operations and Disposal Groups [Abstract]

Discontinued operations includes adjustments to retained assets and liabilities as well as provisions, net of recoveries, for environmental liabilities and legal reserves and expenses related to previously discontinued operations and retained liabilities. The primary liabilities retained include environmental liabilities, other postretirement benefit liabilities, self-insurance, long-term obligations related to legal proceedings and historical restructuring activities.

Our discontinued operations comprised the following:


(in Millions)	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Adjustment for workers’ compensation, product liability, other postretirement benefits and other, net of income tax benefit (expense) of $(0.7) and $(2.4) for the three and nine months ended September 30, 2022, and $(6.1) and $(8.2) for the three and nine months ended September 30, 2021, respectively	$	(1.6)	$	(6.6)	$	(5.1)	$	(9.2)
Provision for environmental liabilities, net of recoveries, net of income tax benefit of $1.0 and $1.9 for the three and nine months ended September 30, 2022, and $1.0 and $2.6 for the three and nine months ended September 30, 2021, respectively	(2.8)		(3.3)		(5.5)		(9.0)
Gain on sales of land, net of recoveries, net of income tax benefit of zero and zero for the three and nine months ended September 30, 2022, and $(3.5) and $(3.5) for the three and nine months ended September 30, 2021, respectively (1)	—		13.2		—		13.2
Provision for legal reserves and expenses, net of recoveries, net of income tax benefit of $3.1 and $8.4 for the three and nine months ended September 30, 2022, and $3.5 and $7.3 for the three and nine months ended September 30, 2021, respectively	(11.8)		(13.0)		(31.6)		(27.4)


Discontinued operations, net of income taxes	$	(16.2)	$	(9.7)	$	(42.2)	$	(32.4)

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(1)During the three and nine months ended September 30, 2021, we finalized the sale of land of our discontinued site in Richmond, California and recorded a gain of approximately $13 million, net of tax. Results for the three and nine months ended September 30, 2021 include these real estate proceeds.