Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

Restructuring costs recognized are summarized below:

	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)
	Nine Months Ended September 30, 2020
Termination benefits	$	1.0	$	1.0	$	—	$	—
Accelerated share-based compensation	0.5		0.5		—		—
Retention expense (including share-based compensation)	0.4		0.4		—		—
Total restructuring costs	$	1.9	$	1.9	$	—	$	—
	Three Months Ended September 30, 2019
Termination benefits	$	4.3	$	4.3	$	—	$	—
Accelerated share-based compensation	1.6		1.6		—		—
Retention expense (including share-based compensation)	4.5		4.5		—		—
Pension and Medical Plan curtailment	—		—		—		—
Total restructuring costs	$	10.4	$	10.4	$	—	$	—
	Nine Months Ended September 30, 2019
Termination benefits	$	11.0	$	10.9	$	0.1	$	—
Office lease termination costs	0.6		0.6		—		—
Accelerated share-based compensation	11.3		9.8		1.5		—
Retention expense (including share-based compensation)	15.4		15.4		—		—
Pension and Medical Plan curtailment	(0.4)		—		(0.2)		(0.2)
Total restructuring costs	$	37.9	$	36.7	$	1.4	$	(0.2)

Restructuring Costs [Table Text Block]

	Costs recognized from inception through September 30, 2020(1)		Total remaining costs expected to be incurred
	(in millions)
Termination benefits	$	45.6	$	—
Office lease termination costs	1.6		—
Accelerated share-based compensation	24.1		—
Retention expense (including share-based compensation)	38.7		—
Pension and Medical Plan curtailment	1.3		—
Total restructuring costs	$	111.3	$	—

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(1)Represents costs incurred since February 2018 when QEP's Board approved certain strategic and financial initiatives.

Restructuring Costs, Liability [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 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, 2019	$	1.2	$	—	$	—	$	6.5	$	—	$	7.7
Costs incurred and charged to expense	1.0		—		0.5		0.4		—		1.9
Costs paid or otherwise settled	(2.2)		—		(0.5)		(6.9)		—		(9.6)
Balance at September 30, 2020	$	—	$	—	$	—	$	—	$	—	$	—