Accounts and Notes Receivable

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Accounts and Notes Receivable

NOTE 5. ACCOUNTS AND NOTES RECEIVABLE

	September 30, 2022			December 31, 2021
Customer receivables	$	113.9		$	104.7
Miscellaneous receivables		9.2			7.9
Less allowance for warranties, discounts and losses		(3.7	)		(3.5	)
Accounts and notes receivable, net	$	119.4		$	109.1

We sell our products to select, pre-approved customers whose businesses are affected by changes in economic and market conditions. We consider these factors and the financial condition of each customer when establishing our allowance for losses from doubtful accounts.

As of September 30, 2022 and December 31, 2021, miscellaneous receivables included $5.5 million and $5.9 million of Employee Retention Credit receivables, respectively, representing a refundable payroll tax credit for eligible wages paid to our employees in 2020 and 2021 under the Coronavirus Aid, Relief, and Economic Recovery Act.