RESTRUCTURING (Tables)

9 Months Ended

Sep. 30, 2021

Restructuring and Related Activities [Abstract]

Rollforward of Restructuring Liability

The following table shows the rollforward of the restructuring liability and the total restructuring charges as of and for the period ending September 30, 2021 and December 31, 2020. The company recorded the liability to accrued compensation and benefits and accounts payable and accrued liabilities on the Condensed Consolidated Balance Sheets.

$ in millions	Employee Compensation	Other Expenses	Total
Balance as of July 1, 2020	—	—	—
Accrued charges	85.0	9.1	94.1
Payments	(40.5)	(9.1)	(49.6)
Balance as of December 31, 2020	44.5	—	44.5
Accrued charges	19.8	4.1	23.9
Payments	(40.2)	(1.1)	(41.3)
Balance as of March 31, 2021	24.1	3.0	27.1
Accrued charges	12.8	3.1	15.9
Payments	(20.4)	(4.3)	(24.7)
Balance as of June 30, 2021	16.5	1.8	18.3
Accrued charges	7.7	3.9	11.6
Payments	(9.2)	(2.9)	(12.1)
Balance as of September 30, 2021	15.0	2.8	17.8
Non-cash charges (1)
Six months ended December 31, 2020	19.5	5.4	24.9
Nine months ended September 30, 2021	9.7	6.9	16.6
Total non-cash charges	29.2	12.3	41.5
Cumulative charges incurred through September 30, 2021	154.5	32.5	187.0

(1) Non-cash charges include stock-based compensation, accelerated depreciation of certain assets and location strategy costs.