SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of changes in the allowance for doubtful accounts

The following table summarizes the changes in the allowance for doubtful accounts for the periods presented (in millions):

Description	Balance at Beginning of Year		Additions Charged to Expenses (Income)			Charge-Offs			Other		Balance at End of Year
Allowance for doubtful accounts:
Year ended December 31, 2017	$	8.0	$	(2.2	)	$	(1.8	)	$	—	$	4.0
Year ended December 31, 2018	4.0		0.1			(0.4		)	—		3.7
Year ended December 31, 2019	3.7		0.9			(0.7		)	0.1		4.0

Schedule of depreciable lives

Property, plant, and equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The useful lives are as follows:

Category	Useful Life (in years)
Leasehold improvements (1)	Various
Buildings	35-60
Building improvements	5-25
Office equipment	3-10
Software	3-10
Machinery and equipment	4-12

(1)

Leasehold improvements are amortized over the shorter of the economic life of the asset or the remaining lease term.

Property, plant and equipment, net consisted of the following as of the dates presented (in millions):

	December 31,
	2019			2018
Land	$	16.0		$	12.0
Leasehold improvements	62.9			59.6
Buildings	71.9			68.9
Office equipment	27.2			19.5
Software	71.2			43.4
Machinery and equipment	236.4			237.2
Construction-in-progress	35.0			52.7
Property, plant and equipment	520.6			493.3
Accumulated depreciation	(281.6		)	(278.3		)
Property, plant, and equipment, net	$	239.0		$	215.0

Fair value valuation techniques

The Company uses the following valuation techniques to measure fair value for its financial assets and financial liabilities:

Level 1	Inputs are unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2	Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable and market-corroborated inputs which are derived principally from or corroborated by observable market data.
Level 3	Inputs are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable.