REVENUE (Tables)

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Abstract]

The Company’s sales by product category were as follows (in millions):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Office Segment
Office Systems	$	84.7	$	111.2	$	268.6	$	332.3
Seating	25.7		32.3		77.4		97.8
Files and Storage	18.4		26.0		64.3		78.9
Ancillary	52.2		36.6		147.1		92.5
Other	12.2		13.0		32.5		43.0
Total Office Segment	193.2		219.1		589.9		644.5
Lifestyle Segment
Studio	96.4		108.7		267.4		323.5
Coverings	19.8		28.7		66.2		88.6
Total Lifestyle Segment	116.2		137.4		333.6		412.1
Total Sales	$	309.4	$	356.5	$	923.5	$	1,056.6

Allowance for Doubtful Accounts

The following table sets forth the changes in the Company’s allowance for doubtful accounts for the three and nine months ended September 30, 2020 (in millions):


Balance at December 31, 2019	$	4.0
Provision for doubtful accounts	0.6
Write-offs, net of recoveries and other	0.2
Balance at March 31, 2020	$	4.8
Provision for doubtful accounts	0.4
Write-offs, net of recoveries and other	0.1
Balance at June 30, 2020	$	5.3
Provision for doubtful accounts	$	0.2
Write-offs, net of recoveries and other	$	(0.3)
Balance at September 30, 2020	$	5.2