Acquisition, Restructuring and Integration Costs

9 Months Ended

Sep. 30, 2020

Business Combinations [Abstract]

Acquisition, Restructuring and Integration Costs

3. Acquisition, Restructuring and Integration Costs

Acquisition, Restructuring and Integration Costs

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

• Costs (primarily 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, during 2020 and 2019 (included within Cost of services and General and administrative expenses within the Condensed Consolidated Statements of Income);

• Transaction costs and other acquisition related costs (primarily professional services and advisory services, as well as write-offs of aged receivables incurred prior to acquisition) primarily related to the Bags acquisition incurred during the three and nine months ended September 30, 2019 (included within General and administrative expenses within the Consolidated Statements of Income) and;

• Consulting costs for integration-related activities related to the Bags acquisition incurred during the three and nine months ended September 30, 2019 (included within General and administrative expenses within the Condensed Consolidated Statements of Income).

Included in General and administrative expenses are severance related costs of $0.9 million and $3.8 million for the three and nine months ended September 30, 2020, respectively, reflecting the actions the Company has taken to lessen the impacts of COVID-19 on the business. The acquisition, restructuring and integration related costs for the three and nine months ended September 30, 2020 and 2019 are summarized in the following table:

	Three Months Ended				Nine Months Ended
(millions) (unaudited)	September 30, 2020		September 30, 2019		September 30, 2020		September 30, 2019
Cost of services - lease type contracts	$	0.1	$	—	$	0.5	$	—
Cost of services - management type contracts		—		—		0.6		—
General and administrative expenses		1.6		—		5.8		1.3

The accrual for acquisition, restructuring and integration costs of $0.6 million and $0.1 million is included in Accrued and other current liabilities within the Condensed Consolidated Balance Sheets as of September 30, 2020 and December 31, 2019, respectively.