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Supplementary Data (Notes)
 3 Months Ended
Mar. 31, 2024
Supplementary Data [Abstract]  
Accrued Liabilities
Accrued Liabilities
The following table presents the components of accrued liabilities.
March 31,
2024		December 31,
2023
Salaries, benefits and related expenses$316.9 $507.5 
Interest60.7 40.2 
Income taxes payable35.9 56.8 
Office and related expenses20.0 22.3 
Acquisition obligations9.4 2.9 
Restructuring charges0.2 0.6 
Other84.8 75.5 
Total accrued liabilities$527.9 $705.8 
Other Income, Net
Other Expense, Net
Results of operations for the three months ended March 31, 2024 and 2023 include certain items that are not directly associated with our revenue-producing operations.
 Three months ended
March 31,
 20242023
Net losses on sales of businesses$(6.8)$(4.2)
Other(2.7)(2.5)
Total other expense, net$(9.5)$(6.7)
Net losses on sales of businesses – During the three months ended March 31, 2024 and 2023, the amounts recognized were related to sales of businesses and the classification of certain assets and liabilities, consisting primarily of accounts receivable and accounts payable, as held for sale within our MD&E, IA&C, and SC&E reportable segments. The businesses sold and held for sale primarily represent unprofitable, non-strategic agencies which are expected to be sold within the next twelve months.
Other – During the three months ended March 31, 2024 and 2023, the amounts recognized were primarily related to pension and postretirement costs.
Share Repurchase Program Share Repurchase Programs
Redeemable Noncontrolling Interest [Table Text Block]
Redeemable Non-controlling Interests
Many of our acquisitions include provisions under which the non-controlling equity owners may require us to purchase additional interests in a subsidiary at their discretion. Redeemable non-controlling interests are adjusted quarterly, if necessary, to their estimated redemption value, but not less than their initial fair value. Any adjustments to the redemption value impact retained earnings or additional paid in capital, except for foreign currency translation adjustments.
The following table presents changes in our redeemable non-controlling interests.
Three months ended
March 31,
20242023
Balance at beginning of period$42.3 $38.3 
Change in related non-controlling interests balance(0.3)0.3 
Changes in redemption value of redeemable non-controlling interests:
Additions— — 
Redemptions and other
(6.1)(0.4)
Redemption value adjustments0.0 — 
    Currency translation adjustments    
0.1 0.2 
Balance at end of period$36.0 $38.4 
Goodwill Disclosure
Goodwill is the excess purchase price remaining from an acquisition after an allocation of purchase price has been made to identifiable assets acquired and liabilities assumed based on estimated fair values.
The Company transferred certain agencies between operating segments as of January 1, 2024 which resulted in certain changes to our reporting units and reportable segments. We have allocated goodwill to our reporting units using a relative fair
value approach. In addition, we completed an assessment of any potential goodwill impairment for all impacted reporting units immediately prior and subsequent to the reallocation and determined that no impairment existed.
The following table sets forth details of changes in goodwill by reportable segment of the Company: