Fair Value Measurements of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2023

Financial instruments measured at fair value were as follows:


	Fair value as of measurement date		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Balance as of September 30, 2023
Cash and cash equivalents (including money market funds) (1)	$	24.4	$	24.4	$	—	$	—
Mutual funds in SERP (2)	$	10.9	$	10.9	$	—	$	—
Government securities (2)	$	5.5	$	—	$	5.5	$	—
Corporate bonds (2)	$	7.1	$	—	$	7.1	$	—


SERP liabilities (3)	$	(10.9)	$	(10.9)	$	—	$	—
Deferred stock-based compensation (3)	$	(5.5)	$	—	$	(5.5)	$	—
Put option liability (4)	$	(5.1)	$	—	$	—	$	(5.1)

Balance as of December 31, 2022
Cash and cash equivalents (including money market funds) (1)	$	17.4	$	17.4	$	—	$	—
Government securities (2)	$	5.6	$	—	$	5.6	$	—
Corporate bonds (2)	$	7.2	$	—	$	7.2	$	—

Deferred stock-based compensation (3)	$	(4.7)	$	—	$	(4.7)	$	—
Put option liability (4)	$	(5.1)	$	—	$	—	$	(5.1)

Amounts in parentheses indicate liabilities.

The index below indicates the line item in the Condensed Consolidated Balance Sheets where the financial instruments are reported:

(1) "Cash and cash equivalents"

(2) Current portion - "Short-term investments"; Long-term portion - "Other Assets"

(3) Current portion - "Current maturities of other long-term obligations"; Long-term portion - "Other Long-Term Liabilities"

(4) "Other Long-Term Liabilities"