INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2024

Income Tax Disclosure [Abstract]

Unrecognized Tax Benefits

The amounts of unrecognized tax benefits were as follows:

	Three Months Ended March 31,
	2024		2023
Unrecognized Tax Benefits	($ in millions)
Balance at beginning of period	$	50.3	$	51.6
Increases for current year tax positions	0.4		2.8
Foreign currency translation adjustments	(0.8)		0.4
Balance at end of period	$	49.9	$	54.8

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	2020 - 2023
U.S. state income tax	2012 - 2023
Canadian federal income tax	2017 - 2023
Brazil	2017 - 2023
Germany	2015 - 2023
China	2014 - 2023
The Netherlands	2016 - 2023