ASSETS AND LIABILITIES HELD FOR SALE (Tables)

9 Months Ended

Sep. 30, 2019

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Assets and Liabilities Held for Sale

The following table presents the major classes of the total consolidated assets and liabilities of MAKS that were classified as held for sale on the consolidated balance sheet at September 30, 2019:

	September 30, 2019
Assets
Current assets:
Cash and cash equivalents	$	11.1
Accounts receivable, net	18.7
Other current assets	6.6
Total current assets	36.4
Property and equipment, net	12.7
Goodwill	163.9
Intangible assets, net	44.0
Deferred tax assets, net	4.8
Other assets	2.9
Total assets held for sale prior to impairment	$	264.7
Impairment of assets held for sale	(10.7		)
Total assets held for sale	$	254.0
Liabilities
Current liabilities:
Accounts payable and accrued liabilities	$	21.4
Deferred revenue	1.8
Total current liabilities	23.2
Deferred tax liabilities, net	6.8
Uncertain tax positions	28.6
Other liabilities	25.5
Total liabilities held for sale	$	84.1

Derivation of impairment charge
Total net assets held for sale prior to impairment	$	180.6
Currency translation adjustment (1)	32.6
Total net assets held for sale including currency translation adjustment	$	213.2
Estimated fair value less costs to sell	202.5
Impairment of assets held for sale	$	10.7
(1) Primarily due to the depreciation of the Indian rupee to the U.S. dollar