Debt Issuance Costs [Roll Forward]

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- Definition

Amount of amortization expense attributable to debt issuance costs.

+ References

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- Definition

Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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-Publisher FASB
-Name Accounting Standards Codification
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- Definition

The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.

+ References

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- Definition

The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset.

+ References

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Debt (Schedule of Debt Issuance Costs) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt Issuance Costs [Roll Forward]
Balance at December 31, 2019			$ 9.3
Debt issuance costs from June 29, 2020 debt financing arrangement			2.7	$ 20.2
Loss on debt extinguishment	$ 0.0	$ 14.6	1.8	30.5
Amortization of debt issuance costs			(1.9)
Balance at September 30, 2020	$ 7.5		7.5
Financing Arrangement, January 2019
Debt Issuance Costs [Roll Forward]
Loss on debt extinguishment			2.3	14.2
Financing Arrangement, February 2017
Debt Issuance Costs [Roll Forward]
Loss on debt extinguishment				$ 0.7
Master note and security agreement
Debt Issuance Costs [Roll Forward]
Loss on debt extinguishment			0.2
Financing Arrangement, June 2020
Debt Issuance Costs [Roll Forward]
Debt issuance costs from June 29, 2020 debt financing arrangement			2.6
Loss on debt extinguishment			$ 0.1