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OTHER OPERATING EXPENSE
 12 Months Ended
Dec. 31, 2023
Other Income and Expenses [Abstract]  
OTHER OPERATING EXPENSE OTHER OPERATING EXPENSE
Other operating expense consists primarily of impairment charges, net losses on sales or disposals of assets and other operating expense items. The Company records impairment charges to write down certain assets to their net realizable value after an indicator of impairment is identified and subsequent analysis determines that the asset is either partially recoverable or not recoverable. These assets consist primarily of those related to the Company’s tower locations, and included towers and related assets included in property and equipment, network location intangible assets and right-of-use assets, all of which are typically
assessed on an individual location or site basis. The assets subject to impairment also include tenant-related intangibles, which are assessed on a tenant basis. Net losses on sales or disposals of assets primarily relate to certain non-core towers, other assets and miscellaneous items. Other operating expenses includes acquisition- and disposition-related costs and integration costs.
Other operating expenses included the following for the years ended December 31,:
 202320222021
Impairment charges (1)$202.4 $655.9 $173.7 
Net losses on sales or disposals of assets (2)125.4 28.4 22.7 
Other operating expenses (3)49.9 83.3 202.3 
Total Other operating expenses$377.7 $767.6 $398.7 
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(1)    For the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below.
(2)    For the year ended December 31, 2023, includes a net loss of $78.9 million on the sales of Mexico Fiber and ATC Poland.
(3)    For the year ended December 31, 2023, includes severance and related costs as discussed below. For the year ended December 31, 2021, includes acquisition and merger related expenses associated with the Telxius Acquisition and the CoreSite Acquisition.
Impairment charges included the following for the years ended December 31,:
 202320222021
Tower and network location intangible assets (1)$95.7 $149.6 $121.0 
Tenant relationships (2)90.2 491.1 42.2 
Other (3)16.5 15.2 10.5 
Total impairment charges included in Other operating expense$202.4 $655.9 $173.7 
Goodwill impairment (4)$402.0 $— $— 
Total impairment charges$604.4 $655.9 $173.7 
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(1)    During the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below.
(2)    During the year ended December 31, 2023, impairment charges relate to impaired tenant relationships in Africa. During the year ended December 31, 2022, impairment charges primarily relate to India, as discussed below, and impaired tenant relationships related to fiber in Mexico. During the year ended December 31, 2021, impairment charges relate to a fully impaired tenant relationship in Africa.
(3)    Includes impairment charges related to right-of-use assets.
(4)    During the year ended December 31, 2023, includes goodwill impairment associated with the India and Spain reporting units (as discussed in note 5).
India Impairments
The Company reviews long-lived assets for impairment annually (as of December 31) or whenever events or circumstances indicate the carrying amount of an assets may not be recoverable, as further discussed in note 1.
In the third quarter of 2022, VIL, communicated that it would make partial payments of its contractual amounts owed to the Company and indicated that it would continue to make partial payments for the remainder of 2022. In late 2022, VIL had communicated its intent to resume payments in full under its contractual obligations owed to the Company beginning on January 1, 2023. However, in early 2023, VIL communicated that it would not be able to resume payments in full of its contractual obligations owed to the Company, and that it would instead continue to make partial payments. In the second half of 2023, VIL began making payments in full of its monthly contractual obligations owed to the Company.
The Company considered these developments and the uncertainty with respect to amounts owed under its tenant leases when conducting its 2022 annual impairment assessments for long-lived assets in India. A probability weighted assessment was performed, incorporating current and expected industry and market conditions and trends and, as a result, the Company determined that certain fixed and intangible assets had been impaired during the year ended December 31, 2022.
•An impairment of $97.0 million was taken on tower and network location intangible assets in India.
•The Company also impaired the tenant-related intangible assets for VIL, which resulted in an impairment of $411.6 million.
The Company recorded a goodwill impairment charge of $322.0 million in India during the year ended December 31, 2023 as discussed in note 5. The goodwill impairment charge is recorded in Goodwill impairment in the accompanying consolidated statements of operations for the year ended December 31, 2023.
Severance
During the year ended December 31, 2023, the Company approved a plan for restructuring its workforce, which was communicated to its employees. As a result of these actions, severance and related costs of $21.8 million were recorded in Other operating expense in the accompanying consolidated statements of operations for the year ended December 31, 2023.
Additional information relating to the severance and related costs by operating segments is as follows for the year ended December 31,:
 2023
U.S. & Canada property$2.4 
Africa property0.7 
Europe property2.8 
Latin America property4.7 
Services3.4 
Other (1)7.8 
Total severance and related costs$21.8 
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(1)Includes corporate expenses.
Unpaid obligations for severance and related costs as of December 31, 2023, are included in Payroll and related withholdings within Accrued expenses in the consolidated balance sheet as of December 31, 2023:
The changes in the unpaid obligations for severance and related costs for the year ended December 31, 2023 were as follows:
2023
Beginning balance as of January 1,$— 
Additions21.8 
Payments(19.9)
Balance as of December 31,$1.9