OTHER ITEMS IMPACTING COMPARABILITY

6 Months Ended

Jun. 30, 2021

Other Income and Expenses [Abstract]

Our primary measure of segment performance as shown in Note 18, "Segment Reporting," excludes certain items we do not believe are representative of the ongoing operations of the segment. Excluding these items from our segment measure of performance allows for better year over year comparison:


	Three months ended June 30,				Six months ended June 30,
	2021		2020		2021		2020
	(In thousands)
Restructuring and other, net	$	2,577	$	26,168	$	5,605	$	46,789
ERP implementation costs	5,090		11,032		12,721		21,358

Restructuring and other items, net	7,667		37,200		18,326		68,147
Gains on sale of properties	(35,263)		—		(36,768)		—

ChoiceLease liability insurance revenue (1)	—		(7,409)		(777)		(16,767)
Other items impacting comparability, net	$	(27,596)	$	29,792	$	(19,219)	$	51,381

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(1) Refer to Note 18, "Segment Reporting," for additional information.

Note: Amounts may not be additive due to rounding.

During the six months ended June 30, 2021 and 2020, other items impacting comparability included:

•Restructuring and other, net — For the three and six months ended June 30, 2021, this item primarily included professional fees related to the pursuit of a discrete commercial claim. For the three and six months ended June 30, 2020, this item primarily included expenses of $9 million and $24 million, respectively, related to our ChoiceLease liability insurance program which was discontinued in January 2020 and exited in the first quarter of 2021. The prior year, also included severance costs of $13 million for planned actions to reduce headcount primarily in our North American and U.K. FMS operations.

•ERP implementation costs — This item includes costs associated with the implementation of an Enterprise Resource Planning (ERP) system. In July 2020, we went live with the first module of our ERP system for human resources. In April 2021, we went live with the financial module to replace existing core financial systems.

•Gains of sale of properties - We recorded gains on sale of property during the three months ended June 30, 2021 primarily for certain FMS properties in the U.K. that were restructured as part of cost reduction activities in prior periods. The gain is reflected within "Miscellaneous (income) loss, net" in our Condensed Consolidated Statements of Earnings.