RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following table summarizes the activity and remaining liabilities associated with the Restructuring Plan:

	Consumer Brands Group		Performance Coatings Group		Administrative		Total
Balance at January 1, 2023	$	25.6	$	16.1	$	—	$	41.7
Provisions:
Severance and related costs (1)	3.6		(0.2)		1.3		4.7
Other qualified costs (2)	10.6		—		—		10.6
Total	14.2		(0.2)		1.3		15.3
Payments, currency and other adjustments	(37.5)		(12.7)		(1.3)		(51.5)
Balance at September 30, 2023	$	2.3	$	3.2	$	—	$	5.5
Restructuring Plan Expense:
Total expense incurred to date	$	39.8	$	22.0	$	1.3	$	63.1
Additional expense expected	—		—		—		—
Total expected expense	$	39.8	$	22.0	$	1.3	$	63.1

(1) Severance and related costs were recorded in Selling, general and administrative expenses.

(2) Other qualified costs of $5.7 million were recorded in Selling, general and administrative expenses and the remaining $4.9 million was recorded in Cost of goods sold.