Significant Accounting Policies and Practices (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Transactions Affecting Allowance for Doubtful Accounts Receivable

Transactions affecting the allowance for doubtful accounts receivable during the six months ended June 30, 2020 and year ended December 31, 2019 were as follows:

(millions) (unaudited)	June 30, 2020			December 31, 2019
Beginning Balance	$	1.9		$	1.0
Provision for credit losses		5.6			2.1
Write offs and other		(2.5	)		(1.2	)
Ending Balance	$	5.0		$	1.9

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

During the six months ended June 30, 2020, the Company adopted the following ASUs with no material impact on the Condensed Consolidated Financial Statements:

ASU	Topic	Method of Adoption
2016-13	Credit Losses - Measurement of Credit Losses on Financial Instruments (Topic 326)	Prospective
2017-04	Intangibles – Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment	Prospective
2018-13	Fair Value Measurement (Topic 820)	Prospective
2018-15	Intangibles – Goodwill and Other – Internal - Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract	Prospective
20018-17	Consolidation (Topic 810), Targeted Improvements to Related Party Guidance for Variable Interest Entities	Prospective
2018-18	Collaborative Arrangements (Topic 808)	Prospective
2018-19	Codification Improvements to Topic 326, Financial Instruments - Credit Losses	Prospective
2019-04	Codification Improvements to Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Financial Instruments (Topic 825)	Prospective
2019-08	Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606), Codification Improvements - Share-Based Consideration Payable to a Customer	Prospective
2020-02	Financial Instruments-Credit Losses (Topic 326) And Leases (Topic 842)-Amendments to Sec Paragraphs Pursuant to Sec Staff Accounting Bulletin No. 119 And Update to Sec Section On Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842)	Prospective
2019-12	Simplifying the Accounting for Income Taxes (Topic 740)	Prospective, early adopted