Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 15.7	$ 10.0
Short term investments	2.7	22.0
Accounts receivable, net	6.0	7.7
Inventories	5.5	4.1
Other current assets	3.8	3.2
Current assets of discontinued operations	10.3	10.5
Total current assets	44.0	57.5
Property, plant and equipment, net	1.3	2.8
Intangible assets, net	11.6	3.4
Goodwill	3.8	3.8
Other assets	4.9	1.0
Non-current assets of discontinued operations	2.8	2.8
Total assets	68.4	71.3
Current liabilities:
Accounts payable	8.1	7.1
Other current liabilities	17.6	16.0
Current liabilities of discontinued operations	22.4	39.7
Total current liabilities	48.1	62.8
Other liabilities	30.6	29.4
Other liabilities of discontinued operations	9.2	4.4
Total liabilities	87.9	96.6
Shareholders’ deficit:
Preferred stock, $.01 par value, authorized 25 million shares, none issued and outstanding	0.0	0.0
Common stock, $.01 par value, authorized 10 million shares, 5.7 million issued	0.1	0.0
Additional paid-in capital	1,053.0	1,042.8
Accumulated deficit	(1,023.8)	(1,019.1)
Accumulated other comprehensive loss	(20.3)	(20.6)
Treasury stock, at cost: 0.8 million shares at September 30, 2017; 0.7 million shares at December 31, 2016	(28.6)	(28.4)
Total GlassBridge Enterprises, Inc. shareholders’ deficit	(19.6)	(25.3)
Noncontrolling interest	0.1	0.0
Total shareholders’ deficit	(19.5)	(25.3)
Total liabilities and shareholders’ deficit	68.4	$ 71.3
Variable Interest Entity
Current assets:
Cash and cash equivalents	0.9
Accounts receivable, net	6.0
Inventories	5.5
Intangible assets, net and Goodwill	6.7
Other assets	3.3
Current liabilities:
Accounts payable	7.2
Other current liabilities	8.5
Other liabilities	$ 4.7