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Significant Accounting Policies and Practices (Tables)
 12 Months Ended
Dec. 31, 2019
Accounting Policies [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
The impact of the standard on the Consolidated Balance Sheet as of December 31, 2019 is as follows:
 
 
Impact of Changes in Accounting Policies as of December 31, 2019
(millions)
 
As Reported
 
Balances without Adoption of Topic 842
 
Impact of Adoption
Increase/(Decrease)
Assets
 
 
 
 
 
 
Prepaid expenses and other (a)
 
$
24.7

 
$
25.3

 
$
(0.6
)
Right-of-use assets (b)
 
431.7

 
—

 
431.7

Favorable acquired lease contracts, net (c)
 
—

 
14.1

 
(14.1
)
Cost of contracts, net (d)
 
4.3

 
8.3

 
(4.0
)
Liabilities
 
 
 
 
 
 
Accrued rent (e)
 
$
18.1

 
$
26.8

 
$
(8.7
)
Short-term lease liabilities (f)
 
115.2

 
—

 
115.2

Long-term lease liabilities (g)
 
327.7

 
—

 
327.7

Unfavorable lease contracts, net (h)
 
—

 
19.2

 
(19.2
)
Other long-term liabilities (i)
 
57.1

 
61.3

 
(4.2
)

(a) Represents prepaid rent reclassified to Right-of-use assets
(b) Represents capitalization of operating lease assets and reclassification of prepaid and deferred rent, lease incentives, favorable
and unfavorable acquired lease contracts, net and cost of contract balances on operating leases
(c) Represents favorable acquired lease contracts, net reclassified to Right-of-use assets
(d) Represents cost of contract, net reclassified to Right-of-use assets
(e) Represents short-term deferred rent reclassified to Right-of-use assets
(f) Represents the recognition of short-term operating lease liabilities
(g) Represents the recognition of long-term operating lease liabilities
(h) Represents unfavorable acquired lease contracts, net reclassified to Right-of-use assets
(i) Represents long-term deferred rent reclassified to Right-of-use assets
Schedule of Impact of this Change on the Consolidated Balance Sheet Information about changes to contract liability balances for the year ended December 31, 2019 and 2018 are presented below:
(millions)
2019
2018
Balance as of January 1
$
(19.1
)
$
(20.5
)
Additional contract liabilities
(19.4
)
(19.1
)
Recognition of revenue from contract liabilities
19.1

20.5

Balance as of December 31
$
(19.4
)
$
(19.1
)

Information about changes to contract asset balances for the year ended December 31, 2019 and 2018 are presented below:
(millions)
2019
2018
Balance as of January 1
$
11.4

$
12.2

Additional contract assets
11.0

11.4

Reclassification to accounts receivable
(11.4
)
(12.2
)
Balance as of December 31
$
11.0

$
11.4



nformation about contract assets and contract liabilities with customers and clients as of December 31, 2019 and 2018 is presented below:
(millions)
2019
2018
Accounts receivable
$
151.3

$
139.3

Contract asset
11.0

11.4

Contract liability
19.4

19.1
Schedule of Impact of this Change to Gross Profit and Depreciation and Amortization Amortization expense of cost of contracts related to service concession arrangements within the scope of Topic 853 is recorded as a reduction of revenue and was not significant for the years ended December 31, 2019, 2018 and 2017, respectively.