INCOME TAXES (Tables)

9 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Unrecognized Tax Benefits

e amount of unrecognized tax benefits was as follows:

	September 30,
	2020			2019
	($ in millions)
Balance at beginning of year	$	22.8		$	33.8
Increases for prior year tax positions	2.1			1.6
Decreases for prior year tax positions	(3.5		)	(14.3		)
Increases for current year tax positions	1.3			1.4
Settlements with taxing authorities	—			(0.2		)
Balance at end of period	$	22.7		$	22.3

Tax Returns Subject to Examination

For our primary tax jurisdictions, the tax years that remain subject to examination are as follows:

	Tax Years
U.S. federal income tax	2016 - 2019
U.S. state income tax	2006 - 2019
Canadian federal income tax	2012 - 2019
Brazil	2014 - 2019
Germany	2015 - 2019
China	2014 - 2019
The Netherlands	2014 - 2019