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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2020
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
Our reportable segments are the same as our operating segments, which also correspond with our management organizational structure. To reflect how we manage our newly aligned businesses and in conjunction with the change in executive officer leadership, our management organizational structure and all related internal reporting changed effective January 1, 2020. As a result, our segment reporting has changed to reflect the new structure. This segment change was retrospectively applied to all prior periods presented.
The new Bedding Products segment consists of the former Residential Products and Industrial Products segments, plus the Consumer Products Group (which is renamed the Adjustable Bed business unit), minus the Fabric & Flooring Products Group (which is renamed the Flooring & Textile Products Group).
The new Furniture, Flooring & Textile Products segment consists of the former Furniture Products segment, plus the Fabric & Flooring Products Group (which is renamed the Flooring & Textile Products Group) minus the Consumer Products Group (which is renamed the Adjustable Bed business unit).
Our Specialized Products segment was not changed.

We have three operating segments that supply a wide range of products:

•Bedding Products: This segment supplies a variety of components and machinery used by bedding manufacturers in the production and assembly of their finished products, as well as produces private-label finished mattresses for bedding brands, and adjustable bed bases. This segment is also backwardly integrated into the production and supply of specialty foam chemicals, steel rod and drawn steel wire to our own operations and to external customers. Our trade customers for wire make mechanical springs and many other end products.
•Specialized Products: From this segment, we supply lumbar support systems, seat suspension systems, motors and actuators, and control cables used by automotive manufacturers. We also produce and distribute tubing and tube assemblies for the aerospace industry and engineered hydraulic cylinders used in the material-handling and construction industries.
•Furniture, Flooring & Textile Products: Operations in this segment supply a wide range of components for residential and work furniture manufacturers, as well as select lines of private-label finished furniture. We also produce or distribute carpet cushion, hard surface flooring underlayment, and textile and geo components.

Each reportable segment has an executive vice president who has accountability to and maintains regular contact with our chief executive officer, who is the chief operating decision maker (CODM). The operating results and financial information reported through the segment structure are regularly reviewed and used by the CODM to evaluate segment performance, allocate overall resources and determine management incentive compensation.
The accounting principles used in the preparation of the segment information are the same as those used for the consolidated financial statements. We evaluate performance based on Earnings Before Interest and Taxes (EBIT). Intersegment sales are made primarily at prices that approximate market-based selling prices. Centrally incurred costs are allocated to the segments based on estimates of services used by the segment. Certain of our general and administrative costs and miscellaneous corporate income and expenses are allocated to the segments based on sales or other appropriate metrics. These allocated corporate costs include depreciation and other costs and income related to assets that are not allocated or otherwise included in the segment assets.
A summary of segment results from continuing operations is shown in the following tables.
Trade 1
Sales
Inter-
Segment
Sales		Total
Sales		EBITDepreciation and Amortization
Three Months Ended September 30, 2020
Bedding Products$589.8 $10.0 $599.8 $73.6 $26.6 
Specialized Products 242.9 .8 243.7 32.7 10.7 
Furniture, Flooring & Textile Products374.9 2.8 377.7 41.7 6.3 
Intersegment eliminations and other 3
(.7)3.4 
$1,207.6 $13.6 $1,221.2 $147.3 $47.0 
Three Months Ended September 30, 2019
Bedding Products$601.4 $10.8 $612.2 $70.7 $27.5 
Specialized Products267.2 .9 268.1 44.4 10.4 
Furniture, Flooring & Textile Products370.7 3.6 374.3 29.3 6.4 
Intersegment eliminations and other 3
(.3)4.1 
$1,239.3 $15.3 $1,254.6 $144.1 $48.4 

Trade 1
Sales
Inter-
Segment
Sales		Total
Sales		EBITDepreciation and Amortization
Nine Months Ended September 30, 2020
Bedding Products$1,491.0 $23.6 $1,514.6 $122.2 $79.7 
Specialized Products 2
618.2 2.0 620.2 40.7 32.5 
Furniture, Flooring & Textile Products989.0 10.5 999.5 91.6 19.1 
Intersegment eliminations and other 3, 4
(3.7)9.7 
$3,098.2 $36.1 $3,134.3 $250.8 $141.0 
Nine Months Ended September 30, 2019
Bedding Products$1,724.1 $31.2 $1,755.3 $178.3 $80.5 
Specialized Products797.1 2.5 799.6 121.6 31.0 
Furniture, Flooring & Textile Products1,086.4 11.9 1,098.3 79.2 19.7 
Intersegment eliminations and other 3
(.8)13.5 
$3,607.6 $45.6 $3,653.2 $378.3 $144.7 
1 See Note 3 for revenue by product line.
2 2020 EBIT: Includes $25.4 of goodwill impairment for the Hydraulic Cylinders unit as discussed in Note 5.
3 Depreciation and Amortization: Other relates to non-operating assets (assets not included in segment assets) and is allocated to segment EBIT as discussed above.
4 2020 EBIT: Other includes a charge to write off stock associated with a prior year divestiture that filed bankruptcy in 2020.
Average assets for our segments are shown in the table below and reflect the basis for return measures used by management to evaluate segment performance. These segment totals include working capital (all current assets and current liabilities) plus net property, plant and equipment. Segment assets for all years are reflected at their estimated average for the periods presented. 
September 30,
2020		December 31,
2019
Bedding Products$756.7 $816.9 
Specialized Products301.7 346.4 
Furniture, Flooring & Textile Products355.4 383.2 
Average current liabilities included in segment numbers above629.4 735.3 
Unallocated assets 1
2,592.4 2,662.7 
Difference between average assets and period-end balance sheet28.2 (128.1)
Total assets$4,663.8 $4,816.4 
 
1 Unallocated assets consist primarily of goodwill, other intangibles, cash and deferred tax assets.