OTHER BALANCE SHEET INFORMATION

9 Months Ended

Sep. 30, 2015

OTHER BALANCE SHEET AND STATEMENT OF OPERATIONS INFORMATION

NOTE 10. OTHER BALANCE SHEET AND STATEMENT OF OPERATIONS INFORMATION

The following tables contain additional detail related to certain balance sheet captions:

		September 30,		December 31,
		2015		2014
Other current assets:
	Prepaid taxes	$	69.8	$	65.4
	Prepaid expenses		56.9		59.9
	Other		37.0		47.2
Total other current assets		$	163.7	$	172.5
		September 30,		December 31,
		2015		2014
Other assets:
	Investments in joint ventures	$	25.8	$	21.6
	Deposits for real-estate leases		12.5		11.3
	Indemnification assets related to acquisitions		19.3		23.5
	Fixed maturity, open ended mutual funds, and fixed deposits		58.9		48.0
	Other		56.7		41.5
Total other assets		$	173.2	$	145.9
		September 30,		December 31,
		2015		2014
Accounts payable and accrued liabilities:
	Salaries and benefits	$	69.3	$	86.5
	Incentive compensation		102.8		155.2
	Profit sharing contribution		-		9.3
	Customer credits, advanced payments and advanced billings		19.0		17.0
	Self-insurance reserves for wholly-owned insurance subsidiary		23.8		21.5
	Dividends		6.7		75.0
	Professional service fees		53.7		47.0
	Interest accrued on debt		20.7		45.0
	Accounts payable		17.6		19.4
	Income taxes		12.0		16.1
	Pension and other retirement employee benefits		5.1		5.1
	Other		78.5		60.5
Total accounts payable and accrued liabilities		$	409.2	$	557.6
		September 30,		December 31,
		2015		2014
Other liabilities:
	Pension and other retirement employee benefits	$	230.1	$	244.8
	Deferred rent-non-current portion		99.5		104.2
	Interest accrued on UTPs		29.0		20.8
	Legacy and other tax matters		1.7		8.6
	Other		57.0		52.5
Total other liabilities		$	417.3	$	430.9

Changes in the Company’s self-insurance reserves for claims insured by the Company’s wholly-owned insurance subsidiary,which primarily relate to legal defense costs for claims from prior years, are as follows:

		Nine Months Ended		Year Ended
		September 30,		December 31,
		2015		2014
Balance January 1,		$	21.5	$	27.6
	Accruals (reversals), net		13.8		5.8
	Payments		(11.5)		(11.9)
Balance		$	23.8	$	21.5

Noncontrolling Interests:

The following table summarizes the changes in the Company’s noncontrolling interests:

		Nine Months Ended		Year Ended
		September 30, 2015		December 31, 2014
		Noncontrolling Interests
Balance January 1,		$	230.7	$	10.9
	Net earnings		5.8		7.9
	Dividends		(6.8)		(6.9)
	ICRA noncontrolling interest*		-		218.8
Balance		$	229.7	$	230.7

* Represents the fair value of the ICRA noncontrolling interest as of the day majority control was acquired.

Other Non-Operating (Expense) Income:

The following table summarizes the components of other non-operating (expense) income:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2015		2014		2015		2014
FX gain/(loss)	$	9.7		7.6		(2.5)		1.5
Legacy Tax benefit		6.4		6.4		6.4		6.4
Joint venture income		3.5		2.6		8.8		7.9
Other		0.1		(0.2)		1.3		(0.3)
Total	$	19.7		16.4		14.0		15.5