ACCRUED EXPENSES AND OTHER (Tables)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Components of Accrued Expenses and Other

As of December 31, 2019 and December 31, 2018, the Company's accrued expenses and other current liabilities consisted of the following:

	December 31,		December 31,
	2019		2018
Sales returns and allowances	$	89.7	$	97.7
Advertising, marketing and promotional costs	82.8		84.2
Taxes (a)	54.3		38.9
Compensation and related benefits	42.1		56.2
Interest	34.0		33.8
Professional services and insurance	16.3		9.5
Short term lease liability (b)	14.5		1.1
Freight and distribution costs	13.2		6.8
Restructuring reserve	10.0		26.4
Software	4.0		1.2
Other (c)	54.0		75.1
Total	$	414.9	$	430.9

^(a) Accrued Taxes for Products Corporation as of December 31, 2019 and December 31, 2018 were $57.6 million and $42.6 million, respectively.

^(b) Balance for 2019 represents operating and finance leases following the implementation of ASC 842. Balance for 2018 represents finance leases. See Note 6, "Property, Plant, and Equipment," for additional information.

^(c) Accrued Other as of December 31, 2019 includes approximately $2.3 million of severance to Mr. Fabian Garcia, the Company's former President and Chief Executive Officer, which was paid in 2020. Accrued Other for Products Corporation as of December 31, 2018 was $75.2 million.