Revenue from Contracts with Customers (Tables)

12 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

Revenue from contracts with customers disaggregated by product category is as follows:

	2022		2021		2020
Systems and storage	$	889.6	$	833.2	$	741.2
Seating	473.7		481.7		489.3
Other	123.0		119.0		135.2
Total workplace furnishings	1,486.2		1,434.0		1,365.7
Residential building products	875.6		750.4		589.7
	$	2,361.8	$	2,184.4	$	1,955.4

Contract with Customer, Asset and Liability

Contract assets and contract liabilities were as follows:

	December 31, 2022		January 1, 2022
Trade receivables (1)	$	218.4	$	240.0
Contract assets (current) (2)	$	2.9	$	1.5
Contract assets (long-term) (3)	$	29.8	$	18.2
Contract liabilities - Customer deposits (4)	$	27.3	$	27.2
Contract liabilities - Accrued rebate and marketing programs (4)	$	31.3	$	31.5

The index below indicates the line item in the Consolidated Balance Sheets where contract assets and contract liabilities are reported:

(1)     "Receivables"

(2)     "Prepaid expenses and other current assets"

(3)     "Other Assets"

(4)     "Accounts payable and accrued expenses"

Changes in contract asset and contract liability balances during the year ended December 31, 2022 were as follows:

	Contract assets increase (decrease)		Contract liabilities (increase) decrease
Contract assets recognized	$	15.9	$	—
Reclassification of contract assets to contra-revenue	(2.9)		—
Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied	—		(115.7)
Contract liabilities paid	—		116.0
Cash received in advance and not recognized as revenue	—		(144.9)
Reclassification of cash received in advance to revenue as a result of performance obligations satisfied	—		137.2
Impact of divestiture of business	—		7.6
Net change	$	13.0	$	0.1

Changes in contract asset and contract liability balances during the year ended January 1, 2022 were as follows:

	Contract assets increase (decrease)		Contract liabilities (increase) decrease
Contract assets recognized	$	17.3	$	—
Reclassification of contract assets to contra-revenue	(0.9)		—
Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied	—		(121.7)
Contract liabilities paid	—		122.1
Cash received in advance and not recognized as revenue	—		(115.2)
Reclassification of cash received in advance to revenue as a result of performance obligations satisfied	—		109.9
Impact of business combination	—		(0.8)
Net change	$	16.4	$	(5.6)

The increase in contract assets in 2022 and 2021 is due to payments made in connection with multi-year distribution agreements in the workplace furnishings segment.