Revenue (Tables)

9 Months Ended

Sep. 30, 2022

Revenue From Contract With Customer [Abstract]

Schedule of Remaining Performance Obligations

The Company expects to recognize the remaining performance obligations as revenue in future periods as follows:

(millions) (unaudited)	Remaining Performance Obligations
2022	$	20.4
2023		65.6
2024		43.6
2025		23.4
2026		16.7
2027 and thereafter		11.3
Total	$	181.0

Schedule of Contract with Customer, Asset and Liabilities

The following table provides information about accounts receivable, contract assets and contract liabilities with customers and clients as of September 30, 2022 (unaudited) and December 31, 2021:

(millions)	September 30, 2022			December 31, 2021
Accounts receivable	$	153.0		$	137.3
Contract asset		0.2			2.3
Contract liability		(13.2	)		(15.7	)

Changes in contract assets, which include the recognition of additional consideration due from the client, are offset by reclassifications of contract asset balances to accounts receivable when the Company obtains an unconditional right to consideration, thereby establishing an accounts receivable. The following table provides information about changes to contract assets during the nine months ended September 30, 2022 and 2021 (unaudited):

	Nine Months Ended
(millions)	September 30, 2022			September 30, 2021
Balance, beginning of period	$	2.3		$	8.6
Additional contract assets		0.2			6.3
Reclassification to accounts receivable		(2.3	)		(8.6	)
Balance, end of period	$	0.2		$	6.3

Changes in contract liabilities primarily include additional contract liabilities and reductions of contract liabilities when revenue is recognized. The following table provides information about changes to contract liabilities during the nine months ended September 30, 2022 and 2021 (unaudited):

	Nine Months Ended
(millions)	September 30, 2022			September 30, 2021
Balance, beginning of period	$	(15.7	)	$	(12.5	)
Additional contract liabilities		(13.2	)		(12.5	)
Recognition of revenue from contract liabilities		15.7			12.5
Balance, end of period	$	(13.2	)	$	(12.5	)

Schedule of Cost of Contracts Expense

Cost of contracts expense related to service concession arrangements within the scope of Topic 853 and certain management type contracts are recorded as a reduction of revenue. Cost of contracts expense during three and nine months ended September 30, 2022 and 2021 (unaudited) was as follows:

	Three Months Ended				Nine Months Ended
(millions)	September 30, 2022		September 30, 2021		September 30, 2022		September 30, 2021
Cost of contracts expense	$	0.3	$	0.3	$	0.8	$	0.8