Accrued Liabilities and Other

12 Months Ended

Dec. 31, 2018

Accrued Liabilities Current [Abstract]

Accrued Liabilities and Other

Note 8. Accrued Liabilities and Other

The components of accrued liabilities and other at December 31, 2018 and 2017 were as follows:

	2018		2017
Employee-related liabilities	$	177.8	$	173.0
Deferred revenue		16.5		112.4
Restructuring liabilities		9.1		10.7
Other		144.0		151.4
Total accrued liabilities and other	$	347.4	$	447.5

Employee-related liabilities consist primarily of payroll, sales commission, incentive compensation, employee benefit accruals and workers’ compensation. Incentive compensation accruals include amounts earned pursuant to our primary employee incentive compensation plans. Other accrued liabilities include miscellaneous operating accruals, withdrawal obligations associated with MEPPs, other client-related liabilities, interest expense accruals and income and other tax liabilities. Reduction in deferred revenue at December 31, 2018 compared to December 31, 2017 is attributable to the adoption of ASC Topic 606, “Revenue from Contracts with Customers.”