Acquisition, Restructuring, Integration and Other Costs

12 Months Ended

Dec. 31, 2022

Acquisition, Restructuring, Integration and Other Costs

4. Acquisition, Restructuring, Integration and Other Costs

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

•

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

•

Restructuring costs - severance and other costs related to a series of Company initiated workforce reductions, primarily during the year ended December 31, 2020, 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 Consolidated Statements of Income (Loss));

•

Integration costs – travel and other miscellaneous expenses associated with integrating acquisitions into the Company’s operations (primarily included in General and administrative expenses within the Consolidated Statements of Income (Loss)); 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 (Loss)).

Acquisition, restructuring, integration and other costs during the years ended December 31, 2022, 2021 and 2020, were as follows:


	Year Ended December 31,
(millions)	2022			2021		2020
Commercial
Cost of services - lease type contracts(1)	$	—		$	0.2	$	0.4
Cost of services - management type contracts(2)		0.1			1.3		0.7
General and administrative expenses(3)		0.8			0.2		0.4
Aviation
Cost of services - management type contracts		—			0.5		—
General and administrative expenses(4)		(0.4	)		0.8		0.4
Other
General and administrative expenses(5)(6)		3.3			0.2		5.7
Total restructuring and other costs
Cost of services - lease type contracts		—			0.2		0.4
Cost of services - management type contracts		0.1			1.8		0.7
General and administrative expenses		3.7			1.2		6.5
Total	$	3.8		$	3.2	$	7.6

(1)

Included severance costs of $0.4 million during the year ended December 31, 2020.

(2)

Included severance costs of $0.1 million, $0.2 million and $0.7 million during the years ended December 31, 2022, 2021 and 2020, respectively.

(3)

Included severance costs of $0.6 million, $0.1 and $0.3 million during the years ended December 31, 2022, 2021 and 2020, respectively.

(4)

Included severance costs of $0.1 million and $0.5 million during the years ended December 31, 2022 and December 31, 2020, respectively.

(5)

Included severance costs of $0.4 million, $0.1 million and $3.2 million during the years ended December 31, 2022, 2021 and 2020, respectively.

(6)

Included acquisition costs of $2.6 million during the year ended December 31, 2022.