Supplemental Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2020

Balance Sheet Related Disclosures [Abstract]

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consist of the following:

	December 31, 2020		December 31, 2019
Accrued expenses
Accrued wages and bonuses	$	41.1	$	35.2
Accrued fringe benefits	103.0		125.5
Accrued interest	29.1		3.5
Workers' compensation	7.7		8.7
Property and sales tax	47.2		24.1
Warranty/extraordinary rework reserve — current	2.1		0.5
Other(1)	135.4		42.7
Total	$	365.6	$	240.2
Other liabilities
Repayable investment agreement(2)	$	307.2	$	—
Warranty/extraordinary rework reserve - non-current	74.8		64.3
Other(3)	55.0		31.5
Total	$	437.0	$	95.8

(1) Includes $53.9 of general and production material accruals, $23.7 of accrued payroll taxes, $31.7 of 777 and 787 program liabilities, and $12.5 of accrued severance and deferred compensation.

(2) As a result of the acquisition of the acquired Bombardier Business, Spirit assumed financial obligations related to a repayable investment agreement with the Department for Business, Energy and Industrial Strategy of the Government of the United Kingdom. The balance above is the long term portion. Current portion of $17.3 as of December 31, 2020 is within Other Liabilities – Short Term on the Balance Sheet. See note 29, Acquisitions

(3) Includes $8.2 of deferred grant in Morocco, $9.6 NC R&D Tax Credit Offset, $9.1 of estimated workers compensation liability, $5.9 of deferred compensation, $16.3 of accrued employer payroll taxes due in 2022 (CARES act).