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Supplemental Guarantor Information
 3 Months Ended
Mar. 31, 2020
Supplemental Guarantor Information [Abstract]  
Condensed Financial Statements [Text Block] Supplemental Guarantor Information

The Company issued the 2024 Senior Notes in an offering exempt from the registration requirements of the Securities Act of 1933. The 2024 Senior Notes are and will be guaranteed by certain of the Company's existing and future domestic subsidiaries. In addition, the 2024 Senior Notes are guaranteed by a foreign subsidiary of the Company. The following presents the condensed consolidating financial information separately for:

(i)
Diebold Nixdorf, Incorporated (the Parent Company), the issuer of the guaranteed obligations;

(ii)
Domestic guarantor subsidiaries, on a combined basis, as specified in the indenture governing the Company's obligations under the 2024 Senior Notes;

(iii)
Non-guarantor subsidiaries, on a combined basis;

(iv)
Consolidating entries and eliminations representing adjustments to (a) eliminate intercompany transactions between the Parent Company, the guarantor subsidiaries, and the non-guarantor subsidiaries, (b) eliminate the investments in its subsidiaries, and (c) record consolidating entries; and

(v)
Diebold Nixdorf, Incorporated and subsidiaries on a consolidated basis.

Each guarantor subsidiary is 100 percent owned by the Parent Company at the date of each balance sheet presented. The 2024 Senior Notes are fully and unconditionally guaranteed on a joint and several basis by each guarantor subsidiary. The guarantees of the guarantor subsidiaries are subject to release in limited circumstances only upon the occurrence of certain conditions. Each entity in the consolidating financial information follows the same accounting policies as described in the condensed consolidated financial statements, except for the use by the Parent Company and the guarantor subsidiaries of the equity method of accounting to reflect ownership interests in subsidiaries which are eliminated upon consolidation. Changes in intercompany receivables and payables related to operations, such as intercompany sales or service charges, are included in cash flows from operating activities. Intercompany transactions reported as investing or financing activities include the sale of capital stock of various subsidiaries, loans and other capital transactions between members of the consolidated group.

Certain non-guarantor subsidiaries of the Parent Company are limited in their ability to remit funds to it by means of dividends, advances or loans due to required foreign government and/or currency exchange board approvals or limitations in credit agreements or other debt instruments of those subsidiaries.

Condensed Consolidating Balance Sheet
As of March 31, 2020
 
Parent
 
Domestic
Guarantor
Subsidiaries
 
Non-
Guarantor
Subsidiaries
 
Consolidating
Entries and
Eliminations
 
Consolidated
ASSETS
Current assets
 
 
 
 
 
 
 
 
 
Cash, cash equivalents and restricted cash
$
312.4

 
$
2.7

 
$
197.0

 
$
—

 
$
512.1

Short-term investments
—

 
—

 
13.5

 
—

 
13.5

Trade receivables, net
123.1

 
—

 
471.4

 
—

 
594.5

Intercompany receivables
587.1

 
554.1

 
715.4

 
(1,856.6
)
 
—

Inventories
117.6

 
—

 
359.4

 
(1.5
)
 
475.5

Prepaid, income taxes and other current assets
31.1

 
8.0

 
418.5

 
(7.8
)
 
449.8

Total current assets
1,171.3

 
564.8

 
2,175.2

 
(1,865.9
)
 
2,045.4

Securities and other investments
18.1

 
—

 
—

 
—

 
18.1

Property, plant and equipment, net
56.7

 
0.1

 
159.3

 
—

 
216.1

Goodwill
55.5

 
—

 
680.7

 
—

 
736.2

Deferred income taxes
53.5

 
6.4

 
59.0

 
—

 
118.9

Customer relationships, net
—

 
—

 
418.5

 
—

 
418.5

Investment in subsidiary
1,580.5

 
—

 
—

 
(1,580.5
)
 
—

Long-term intercompany receivables
602.6

 
—

 
—

 
(602.6
)
 
—

Other assets
57.0

 
1.6

 
227.0

 
—

 
285.6

Total assets
$
3,595.2

 
$
572.9

 
$
3,719.7

 
$
(4,049.0
)
 
$
3,838.8

 
 
 
 
 
 
 
 
 
 
LIABILITIES, REDEEMABLE NONCONTROLLING INTERESTS AND EQUITY
Current liabilities
 
 
 
 
 
 
 
 
 
Notes payable
$
93.3

 
$
—

 
$
10.1

 
$
—

 
$
103.4

Accounts payable
106.0

 
—

 
393.2

 
—

 
499.2

Intercompany payable
1,269.5

 
48.8

 
538.3

 
(1,856.6
)
 
—

Deferred revenue
128.0

 
—

 
243.4

 
—

 
371.4

Payroll and other benefits liabilities
34.9

 
—

 
135.4

 
—

 
170.3

Other current liabilities
141.9

 
0.8

 
366.5

 
(7.8
)
 
501.4

Total current liabilities
1,773.6

 
49.6

 
1,686.9

 
(1,864.4
)
 
1,645.7

Long-term debt
2,342.9

 
—

 
10.5

 
—

 
2,353.4

Long-term intercompany payable
—

 
—

 
602.6

 
(602.6
)
 
—

Other long-term liabilities
206.6

 
—

 
323.1

 
—

 
529.7

Redeemable noncontrolling interests
—

 
—

 
20.6

 
—

 
20.6

Total Diebold Nixdorf, Incorporated shareholders' equity
(727.9
)
 
523.3

 
1,058.7

 
(1,582.0
)
 
(727.9
)
Noncontrolling interests
—

 
—

 
17.3

 
—

 
17.3

Total liabilities, redeemable noncontrolling interests and equity
$
3,595.2

 
$
572.9

 
$
3,719.7

 
$
(4,049.0
)
 
$
3,838.8

Condensed Consolidating Balance Sheet
As of December 31, 2019
 
Parent
 
Domestic
Guarantor
Subsidiaries
 
Non-
Guarantor
Subsidiaries
 
Consolidating
Entries and
Eliminations
 
Consolidated
ASSETS
Current assets
 
 
 
 
 
 
 
 
 
Cash, cash equivalents and restricted cash
$
3.6

 
$
1.8

 
$
275.5

 
$
—

 
$
280.9

Short-term investments
—

 
—

 
10.0

 
—

 
10.0

Trade receivables, net
109.0

 
—

 
510.3

 
—

 
619.3

Intercompany receivables
632.6

 
559.3

 
747.6

 
(1,939.5
)
 
—

Inventories
122.4

 
—

 
346.4

 
(2.3
)
 
466.5

Prepaid, income taxes and other current assets
42.1

 
7.8

 
473.2

 
(7.8
)
 
515.3

Total current assets
909.7

 
568.9

 
2,363.0

 
(1,949.6
)
 
1,892.0

Securities and other investments
21.4

 
—

 
—

 
—

 
21.4

Property, plant and equipment, net
61.9

 
0.5

 
169.1

 
—

 
231.5

Goodwill
55.5

 
—

 
708.5

 
—

 
764.0

Deferred income taxes
51.1

 
6.4

 
63.3

 
—

 
120.8

Customer relationships, net
—

 
—

 
447.7

 
—

 
447.7

Investment in subsidiary
1,676.8

 
—

 
—

 
(1,676.8
)
 
—

Long-term intercompany receivables
617.9

 
—

 
—

 
(617.9
)
 
—

Other assets
64.3

 
0.1

 
248.8

 
—

 
313.2

Total assets
$
3,458.6

 
$
575.9

 
$
4,000.4

 
$
(4,244.3
)
 
$
3,790.6

 
 
 
 
 
 
 
 
 
 
LIABILITIES, REDEEMABLE NONCONTROLLING INTERESTS AND EQUITY
Current liabilities
 
 
 
 
 
 
 
 
 
Notes payable
$
26.6

 
$
—

 
$
5.9

 
$
—

 
$
32.5

Accounts payable
55.3

 
—

 
416.2

 
—

 
471.5

Intercompany payable
1,302.3

 
46.7

 
590.5

 
(1,939.5
)
 
—

Deferred revenue
133.7

 
—

 
186.8

 
—

 
320.5

Payroll and other benefits liabilities
49.4

 
2.1

 
173.2

 
—

 
224.7

Other current liabilities
109.5

 
1.0

 
447.7

 
(7.8
)
 
550.4

Total current liabilities
1,676.8

 
49.8

 
1,820.3

 
(1,947.3
)
 
1,599.6

Long-term debt
2,107.4

 
—

 
1.3

 
—

 
2,108.7

Pensions, post-retirement and other benefits
160.3

 
—

 
77.4

 
—

 
237.7

Long-term intercompany payable
—

 
—

 
617.9

 
(617.9
)
 
—

Other long-term liabilities
42.7

 
—

 
287.3

 
—

 
330.0

Redeemable noncontrolling interests
—

 
—

 
20.9

 
—

 
20.9

Total Diebold Nixdorf, Incorporated shareholders' equity
(528.6
)
 
526.1

 
1,151.3

 
(1,679.1
)
 
(530.3
)
Noncontrolling interests
—

 
—

 
24.0

 
—

 
24.0

Total liabilities, redeemable noncontrolling interests and equity
$
3,458.6

 
$
575.9

 
$
4,000.4

 
$
(4,244.3
)
 
$
3,790.6






Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Three Months Ended March 31, 2020
 
Parent
 
Domestic
Guarantor
Subsidiaries
 
Non-
Guarantor
Subsidiaries
 
Consolidating
Entries and
Eliminations
 
Consolidated
Net sales
$
269.4

 
$
—

 
$
701.8

 
$
(60.5
)
 
$
910.7

Cost of sales
188.4

 
—

 
549.0

 
(53.5
)
 
683.9

Gross profit (loss)
81.0

 
—

 
152.8

 
(7.0
)
 
226.8

Selling and administrative expense
111.5

 
0.2

 
110.4

 
—

 
222.1

Research, development and engineering expense
5.1

 
2.8

 
30.0

 
(5.4
)
 
32.5

(Gain) loss on sale of assets, net
—

 
—

 
(1.8
)
 
—

 
(1.8
)
 
116.6

 
3.0

 
138.6

 
(5.4
)
 
252.8

Operating (loss) income
(35.6
)
 
(3.0
)
 
14.2

 
(1.6
)
 
(26.0
)
Other income (expense)
 
 
 
 
 
 
 
 
 
Interest income
—

 
—

 
1.1

 
—

 
1.1

Interest expense
(45.6
)
 
—

 
(2.4
)
 
—

 
(48.0
)
Foreign exchange (loss) gain, net
(4.8
)
 
—

 
5.2

 
—

 
0.4

Miscellaneous, net
21.7

 
0.2

 
(23.4
)
 
0.6

 
(0.9
)
(Loss) income before taxes
(64.3
)
 
(2.8
)
 
(5.3
)
 
(1.0
)
 
(73.4
)
Income tax expense
4.4

 
(2.0
)
 
17.6

 
—

 
20.0

Equity in earnings of subsidiaries
(24.1
)
 
—

 
—

 
24.1

 
—

Net (loss) income
(92.8
)
 
(0.8
)
 
(22.9
)
 
23.1

 
(93.4
)
Net (loss) income attributable to noncontrolling interests
—

 
—

 
(0.6
)
 
—

 
(0.6
)
Net (loss) income attributable to Diebold Nixdorf, Incorporated
$
(92.8
)
 
$
(0.8
)
 
$
(22.3
)
 
$
23.1

 
$
(92.8
)
Comprehensive (loss) income
$
(197.0
)
 
$
(0.8
)
 
$
(95.7
)
 
$
94.6

 
$
(198.9
)
Less: comprehensive (loss) income attributable to noncontrolling interests
—

 
—

 
(1.9
)
 
—

 
(1.9
)
Comprehensive (loss) income attributable to Diebold Nixdorf, Incorporated
$
(197.0
)
 
$
(0.8
)
 
$
(93.8
)
 
$
94.6

 
$
(197.0
)
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Three Months Ended March 31, 2019
 
Parent
 
Domestic
Guarantor
Subsidiaries
 
Non-
Guarantor
Subsidiaries
 
Consolidating
Entries and
Eliminations
 
Consolidated
Net sales
$
295.5

 
$
0.1

 
$
851.3

 
$
(118.8
)
 
$
1,028.1

Cost of sales
243.0

 
0.2

 
648.9

 
(110.1
)
 
782.0

Gross profit (loss)
52.5

 
(0.1
)
 
202.4

 
(8.7
)
 
246.1

Selling and administrative expense
84.0

 
1.1

 
145.2

 
—

 
230.3

Research, development and engineering expense
1.2

 
8.8

 
31.5

 
(4.6
)
 
36.9

Gain on sale of assets, net
—

 
—

 
3.4

 
—

 
3.4

 
85.2

 
9.9

 
180.1

 
(4.6
)
 
270.6

Operating loss
(32.7
)
 
(10.0
)
 
22.3

 
(4.1
)
 
(24.5
)
Other income (expense)
 
 
 
 
 
 
 
 
 
Interest income
0.9

 
—

 
2.0

 
—

 
2.9

Interest expense
(47.5
)
 
—

 
(3.4
)
 
—

 
(50.9
)
Foreign exchange (loss) gain, net
(1.4
)
 
—

 
4.2

 
—

 
2.8

Miscellaneous, net
12.6

 
0.3

 
(11.5
)
 
(2.8
)
 
(1.4
)
Loss before taxes
(68.1
)
 
(9.7
)
 
13.6

 
(6.9
)
 
(71.1
)
Income tax expense
41.0

 
(6.4
)
 
25.8

 
—

 
60.4

Equity in earnings of subsidiaries
(23.6
)
 
(1.0
)
 
(0.4
)
 
24.6

 
(0.4
)
Net (loss) income
(132.7
)
 
(4.3
)
 
(12.6
)
 
17.7

 
(131.9
)
Net (loss) income attributable to noncontrolling interests
—

 
—

 
0.8

 
—

 
0.8

Net (loss) income attributable to Diebold Nixdorf, Incorporated
$
(132.7
)
 
$
(4.3
)
 
$
(13.4
)
 
$
17.7

 
$
(132.7
)
Comprehensive (loss) income
$
(133.8
)
 
$
(4.3
)
 
$
(21.9
)
 
$
28.9

 
$
(131.1
)
Less: comprehensive (loss) income attributable to noncontrolling interests
—

 
—

 
3.5

 
—

 
3.5

Comprehensive (loss) income attributable to Diebold Nixdorf, Incorporated
$
(133.8
)
 
$
(4.3
)
 
$
(25.4
)
 
$
28.9

 
$
(134.6
)


Condensed Consolidating Statement of Cash Flows
Three Months Ended March 31, 2020
 
Parent
 
Domestic
Guarantor
Subsidiaries
 
Non-
Guarantor
Subsidiaries
 
Consolidating
Entries and
Eliminations
 
Consolidated
Net cash provided (used) by operating activities
$
10.8

 
$
(7.7
)
 
$
(83.0
)
 
$
—

 
$
(79.9
)
 
 
 
 
 
 
 
 
 
 
Cash flow from investing activities
 
 
 
 
 
 
 
 
 
Capital expenditures
(1.1
)
 
—

 
(4.3
)
 
—

 
(5.4
)
Proceeds from divestitures, net of cash divested
—

 
—

 
(38.5
)
 
—

 
(38.5
)
Proceeds from maturities of investments
—

 
—

 
40.1

 
—

 
40.1

Payments for purchases of investments
—

 
—

 
(44.5
)
 
—

 
(44.5
)
Increase in certain other assets
(2.5
)
 
3.5

 
(4.4
)
 
—

 
(3.4
)
Capital contributions and loans paid
(5.8
)
 
—

 
—

 
5.8

 
—

Proceeds from intercompany loans
6.3

 
—

 
—

 
(6.3
)
 
—

Net cash provided (used) by investing activities
(3.1
)
 
3.5

 
(51.6
)
 
(0.5
)
 
(51.7
)
 
 
 
 
 
 
 
 
 
 
Cash flow from financing activities
 
 
 
 
 
 
 
 
 
Debt issuance costs
(3.8
)
 
—

 
—

 
—

 
(3.8
)
Revolving credit facility borrowings
375.9

 
—

 
10.0

 
—

 
385.9

Other debt borrowings
6.0

 
—

 
14.0

 
—

 
20.0

Other debt repayments
(72.4
)
 
—

 
(10.7
)
 
—

 
(83.1
)
Other
(4.6
)
 
—

 
(0.4
)
 
—

 
(5.0
)
Capital contributions received and loans incurred
—

 
5.8

 
—

 
(5.8
)
 
—

Payments on intercompany loans
—

 
(0.7
)
 
(5.6
)
 
6.3

 
—

Net cash provided (used) by financing activities
301.1

 
5.1

 
7.3

 
0.5

 
314.0

Effect of exchange rate changes on cash and cash equivalents
—

 
—

 
(15.6
)
 
—

 
(15.6
)
Decrease in cash, cash equivalents and restricted cash
308.8

 
0.9

 
(142.9
)
 
—

 
166.8

Add: Cash included in assets held for sale at beginning of period
—

 
—

 
97.2

 
—

 
97.2

Less: Cash included in assets held for sale at end of period
—

 
—

 
32.8

 
—

 
32.8

Cash, cash equivalents and restricted cash at the beginning of the period
3.6

 
1.8

 
275.5

 
—

 
280.9

Cash, cash equivalents and restricted cash at the end of the period
$
312.4

 
$
2.7

 
$
197.0

 
$
—

 
$
512.1


Condensed Consolidating Statement of Cash Flows
Three Months Ended March 31, 2019
 
Parent
 
Domestic
Guarantor
Subsidiaries
 
Non-
Guarantor
Subsidiaries
 
Consolidating
Entries and
Eliminations
 
Consolidated
Net cash used by operating activities
$
15.3

 
$
(12.5
)
 
$
(59.9
)
 
$
—

 
$
(57.1
)
 
 
 
 
 
 
 
 
 
 
Cash flow from investing activities
 
 
 
 
 
 
 
 
 
Capital expenditures
(1.1
)
 
—

 
(13.6
)
 
—

 
(14.7
)
Proceeds from maturities of investments
2.0

 
—

 
50.7

 
—

 
52.7

Payments for purchases of investments
—

 
—

 
(48.3
)
 
—

 
(48.3
)
Proceeds from sale of assets
—

 
—

 
4.2

 
—

 
4.2

Increase in certain other assets
(1.6
)
 
—

 
(3.8
)
 
—

 
(5.4
)
Capital contributions and loans paid
(16.5
)
 
—

 
—

 
16.5

 
—

Proceeds from intercompany loans
6.4

 
—

 
—

 
(6.4
)
 
—

Net cash provided (used) by investing activities
(10.8
)
 
—

 
(10.8
)
 
10.1

 
(11.5
)
 
 
 
 
 
 
 
 
 
 
Cash flow from financing activities
 
 
 
 
 
 
 
 
 
Revolving credit facility (repayments) borrowings, net
—

 
—

 
10.0

 
—

 
10.0

Other debt borrowings
—

 
—

 
5.0

 
—

 
5.0

Other debt repayments
(6.6
)
 
—

 
(10.2
)
 
—

 
(16.8
)
Distributions and payments to noncontrolling interest holders
—

 
—

 
(11.0
)
 
—

 
(11.0
)
Other
(1.1
)
 
—

 
—

 
—

 
(1.1
)
Capital contributions received and loans incurred
—

 
16.1

 
0.4

 
(16.5
)
 
—

Payments on intercompany loans
—

 
(3.3
)
 
(3.1
)
 
6.4

 
—

Net cash provided (used) by financing activities
(7.7
)
 
12.8

 
(8.9
)
 
(10.1
)
 
(13.9
)
Effect of exchange rate changes on cash and cash equivalents
—

 
—

 
(0.5
)
 
—

 
(0.5
)
Increase (decrease) in cash, cash equivalents and restricted cash
(3.2
)
 
0.3

 
(80.1
)
 
—

 
(83.0
)
Add: Cash included in assets held for sale at beginning of period
—

 
—

 
7.3

 
—

 
7.3

Less: Cash included in assets held for sale at end of period
—

 
—

 
4.8

 
—

 
4.8

Cash, cash equivalents and restricted cash at the beginning of the period
17.3

 
2.7

 
438.4

 
—

 
458.4

Cash, cash equivalents and restricted cash at the end of the period
$
14.1

 
$
3.0

 
$
360.8

 
$
—

 
$
377.9