INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

Unrecognized Tax Benefits

The amount of unrecognized tax benefits was as follows:

	March 31,
	2021		2020
	($ in millions)
Balance at beginning of year	$	21.3	$	22.8
Decreases for prior year tax positions	—		(1.8)
Increases for current year tax positions	0.3		0.5
Balance at end of period	$	21.6	$	21.5

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 - 2020
U.S. state income tax	2012 - 2020
Canadian federal income tax	2013 - 2020
Brazil	2015 - 2020
Germany	2015 - 2020
China	2014 - 2020
The Netherlands	2015 - 2020