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Restructuring Costs Restructuring Costs (Tables)
12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring Costs [Table Text Block]
Restructuring costs recognized are summarized below:

 
Year Ended December 31, 2019
 
Total recognized
 
Recognized in "General and administrative"
 
Recognized in "Net (gain) loss from asset sales, inclusive of restructuring costs"
 
Recognized in "Interest and other (income) expense"
 
(in millions)
Termination benefits
$
12.3

 
$
12.2

 
$
0.1

 

Office lease termination costs
0.6

 
0.6

 

 

Accelerated share-based compensation(1)
12.6

 
11.1

 
1.5

 

Retention expense (including share-based compensation)
19.5

 
19.5

 

 

Pension and Medical Plan curtailment
1.2

 

 
(0.2
)
 
1.4

Total restructuring costs
$
46.2

 
$
43.4

 
$
1.4

 
$
1.4



 
Year Ended December 31, 2018
 
Total recognized
 
Recognized in "General and administrative"
 
Recognized in "Net (gain) loss from asset sales, inclusive of restructuring costs"
 
Recognized in "Interest and other (income) expense"
 
(in millions)
Termination benefits
$
32.3

 
$
25.7

 
$
6.6

 
$

Office lease termination costs
1.0

 
1.0

 

 

Accelerated share-based compensation(1)
11.0

 
8.8

 
2.2

 

Retention expense (including share-based compensation)
18.8

 
18.8

 

 

Pension and Medical Plan curtailment
0.1

 

 
(0.2
)
 
0.3

Total restructuring costs
$
63.2

 
$
54.3

 
$
8.6

 
$
0.3

 ____________________________
(1) 
Accelerated share-based compensation represents the additional expense or loss recognized in the Consolidated Statements of Operations for the year ended December 31, 2019 and 2018. Total accelerated share-based compensation was $29.1 million and was determined based on the contractual vesting date, with $12.6 million and $11.0 million recognized in 2019 and 2018, respectively, as shown above, and the remaining amount recognized in prior periods.

Restructuring and Related Costs [Table Text Block]
 
Costs recognized from inception through December 31, 2019 (1)
 
Total remaining costs expected to be incurred(2)
 
 
(in millions)
Termination benefits
$
44.6

 
$

(2) 
Office lease termination costs
1.6

 

(2) 
Accelerated share-based compensation
23.6

 

(2) 
Retention expense (including share-based compensation)
38.3

 
0.5

 
Pension and Medical Plan curtailment
1.3

 

(2) 
Total restructuring costs
$
109.4

 
$
0.5

 
 ____________________________
(1) 
Represents costs incurred since February 2018 when QEP's Board approved certain strategic and financial initiatives.
(2) 
Due to the nature of the strategic initiatives, as of December 31, 2019, the Company is not able to reasonably estimate the total cost to be incurred in connection with these restructurings.

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]
The following table is a reconciliation of QEP's restructuring liability, which is included within "Accounts payable and accrued expenses" on the Consolidated Balance Sheets.
 
Restructuring liability
 
Termination benefits
 
Office lease termination costs
 
Accelerated share-based compensation
 
Retention expense
 
Pension curtailment
 
Total
 
(in millions)
Balance at December 31, 2018
$
19.5

 
$

 
$

 
$
10.8

 
$

 
$
30.3

Costs incurred and charged to expense
12.3

 
0.6

 
12.6

 
19.5

 
1.2

 
46.2

Costs paid or otherwise settled
(30.6
)
 
(0.6
)
 
(12.6
)
 
(23.8
)
 
(1.2
)
 
(68.8
)
Balance at December 31, 2019
$
1.2

 
$

 
$

 
$
6.5

 
$

 
$
7.7