OTHER BALANCE SHEET INFORMATION

9 Months Ended

Sep. 30, 2016

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,
		2016		2015
Other current assets:
	Prepaid taxes	$	46.1	$	83.3
	Prepaid expenses		57.0		66.9
	Other		24.5		29.4
Total other current assets		$	127.6	$	179.6
		September 30,		December 31,
		2016		2015
Other assets:
	Investments in joint ventures	$	18.6	$	28.7
	Deposits for real-estate leases		11.4		11.4
	Indemnification assets related to acquisitions		20.7		19.2
	Mutual funds and fixed deposits		61.0		55.0
	Other		42.9		26.1
Total other assets		$	154.6	$	140.4
		September 30,		December 31,
		2016		2015
Accounts payable and accrued liabilities:
	Salaries and benefits	$	71.4	$	83.0
	Incentive compensation		101.4		137.2
	Customer credits, advanced payments and advanced billings		27.2		24.6
	Self-insurance reserves		21.7		19.7
	Dividends		7.1		78.2
	Professional service fees		51.2		54.5
	Interest accrued on debt		23.1		59.4
	Accounts payable		28.0		22.2
	Income taxes		7.9		11.5
	Restructuring		9.6		-
	Pension and other retirement employee benefits		6.4		6.2
	Other		95.3		70.1
Total accounts payable and accrued liabilities		$	450.3	$	566.6
		September 30,		December 31,
		2016		2015
Other liabilities:
	Pension and other retirement employee benefits	$	256.1	$	261.7
	Deferred rent-non-current portion		98.9		98.4
	Interest accrued on UTPs		33.5		27.9
	Legacy and other tax matters		1.2		1.7
	Other		23.2		27.5
Total other liabilities		$	412.9	$	417.2

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,
		2016		2015
Balance January 1,		$	19.7	$	21.5
	Accruals		9.7		22.2
	Payments		(7.7)		(24.0)
Balance		$	21.7	$	19.7

Other Non-Operating Income (Expense):

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

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
FX gain/(loss)	$	4.3	$	9.7	$	9.1	$	(2.5)
Legacy Tax benefit		1.6		6.4		1.6		6.4
Joint venture income		2.3		3.5		7.2		8.8
Other		(1.3)		0.1		(2.4)		1.3
Total	$	6.9	$	19.7	$	15.5	$	14.0