Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of property, plant and equipment

The basis for depreciation of the cost of an item and their estimated useful lives based on their usage is as follows:

Asset	Basis	Rate / term
Land improvements and site improvements	Declining balance	10	%
Buildings and building improvements	Straight-line	15 - 30 years
Yard, automotive and office equipment	Declining balance	20 - 30%
Computer software and equipment	Straight-line	3 - 5 years
Leasehold improvements	Straight-line	Lesser of lease term or economic life

At December 31, 2023	Cost		Accumulated depreciation		Net book value
Land	$	549.2	$	—	$	549.2
Buildings and improvements	491.1		(236.1)		255.0
Yard, automotive and office equipment	306.0		(117.5)		188.5
Computer software and equipment	108.2		(79.5)		28.7
Leasehold improvements	160.0		(37.3)		122.7
Assets under development	56.8		—		56.8
	$	1,671.3	$	(470.4)	$	1,200.9

At December 31, 2022	Cost		Accumulated depreciation		Net book value
Land	$	169.4	$	—	$	169.4
Buildings and improvements	444.4		(220.5)		223.9
Yard, automotive and office equipment	124.4		(83.1)		41.3
Computer software and equipment	83.0		(72.5)		10.5
Leasehold improvements	23.4		(16.7)		6.7
Assets under development	7.3		—		7.3
	$	851.9	$	(392.8)	$	459.1

Schedule of finite-lived intangible assets

Amortization is recognized in earnings on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use. The amortization periods of finite-lived intangible assets are re-evaluated periodically when facts and

circumstances indicate that the remaining useful lives may have changed. Indefinite-lived trade names and trademarks are not amortized. The estimated useful lives of the Company's intangible assets are as follows:

Asset	Rate / term
Trade names and trademarks	2 - 15 years or indefinite-lived
Customer relationships	6 - 20 years
Software and technology assets	3 - 7 years

At December 31, 2023	Cost		Accumulated amortization		Net book value
Trade names and trademarks	$	221.9	$	(29.7)	$	192.2
Customer relationships	2,553.1		(225.0)		2,328.1
Software and technology assets	670.4		(285.5)		384.9
Software under development	8.9		—		8.9
Backlog	1.1		(1.1)		—
	$	3,455.4	$	(541.3)	$	2,914.1

At December 31, 2022	Cost		Accumulated amortization		Net book value
Trade names and trademarks	$	54.0	$	(2.9)	$	51.1
Customer relationships	245.4		(85.6)		159.8
Software and technology assets	289.1		(182.3)		106.8
Software under development	4.5		—		4.5
Backlog	1.1		(0.6)		0.5
	$	594.1	$	(271.4)	$	322.7