Restructuring and Other Costs

9 Months Ended

Sep. 30, 2022

3. Acquisition, Restructuring and Other Costs

The Company incurred certain acquisition, restructuring and other costs that were expensed as incurred, which included:

•

Acquisition costs - legal and other miscellaneous expenses related to contemplated acquisitions (included in General and administrative expenses within the Consolidated Statements of Income)

•

Restructuring costs - severance and relocation costs related to a series of Company initiated workforce reductions to increase organizational effectiveness and provide cost savings that can be reinvested in the Company's growth initiatives (included in Cost of services and General and administrative expenses within the Condensed Consolidated Statements of Income); and

•

Other costs - legal and other miscellaneous expenses related to pre-acquisition matters (included in Cost of services and General and administrative expenses within the Consolidated Statements of Income).

Acquisition, restructuring and other costs during the three and nine months ended September 30, 2022 and 2021 (unaudited) were as follows:


	Three Months Ended					Nine Months Ended
(millions)	September 30, 2022		September 30, 2021			September 30, 2022			September 30, 2021
Commercial
Cost of services - lease type contracts	$	—	$	—		$	—		$	0.2
Cost of services - management type contracts(1)		—		—			0.1			1.0
General and administrative expenses(2)		—		—			0.7			0.1
Aviation
Cost of services - management type contracts		—		0.1			—			0.6
General and administrative expenses(3)		—		0.3			(0.4	)		0.8
Other
General and administrative expenses(4)		1.3		(0.1	)		1.5			0.1
Total restructuring and other costs
Cost of services - lease type contracts		—		—			—			0.2
Cost of services - management type contracts		—		0.1			0.1			1.6
General and administrative expenses		1.3		0.2			1.8			1.0
Total	$	1.3	$	0.3		$	1.9		$	2.8

(1)

Included severance costs of $0.1 million during the nine months ended September 30, 2022.

(2)

Included severance costs of $0.6 million during the nine months ended September 30, 2022.

(3)

Included severance costs of $0.1 million during the nine months ended September 30, 2022.

(4)

Included severance costs of $0.1 million during the nine months ended September 30, 2021.

The accrual for acquisition, restructuring and other costs of $0.7 million and $1.1 million was included in Accrued and other current liabilities within the Condensed Consolidated Balance Sheets as of September 30, 2022 (unaudited) and December 31, 2021, respectively.