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OTHER ITEMS IMPACTING COMPARABILITY
3 Months Ended
Mar. 31, 2022
Other Income and Expenses [Abstract]  
OTHER ITEMS IMPACTING COMPARABILITY OTHER ITEMS IMPACTING COMPARABILITY
Our primary measure of segment performance as shown in Note 3, "Segment Reporting," excludes certain items we do not believe are representative of the ongoing operations of the segment. Excluding these items from our segment measure of performance allows for better year over year comparison:
 Three months ended March 31,
 20222021
(In thousands)
Restructuring and other, net$14,254 $3,028 
ERP implementation costs 7,631 
   Restructuring and other items, net14,254 10,659 
Gains on sale of U.K. revenue earning equipment(8,291)— 
Gains on sale of properties(586)(1,505)
ChoiceLease liability insurance revenue (1)
 (777)
    Other items impacting comparability, net$5,377 $8,377 
 ————————————
(1) Refer to Note 3, "Segment Reporting," for additional information.
During the three months ended March 31, 2022 and 2021, other items impacting comparability included:

Restructuring and other, net — For the three months ended March 31, 2022, this item primarily included professional fees related to the pursuit of a discrete commercial claim, transaction costs related to the acquisition of PLG Investments I, LLC (Whiplash) and $2.3 million in U.K. severance costs. In February 2022, we announced our intentions to exit the FMS U.K. business. We expect to complete the exit of the FMS U.K. business by mid-2023. For the three months ended March 31, 2021, this item primarily included professional fees related to the pursuit of a discrete commercial claim.

Gains on sale of U.K. revenue earning equipment and properties We recorded gains on the sale of U.K. revenue earning equipment and properties during the three months ended March 31, 2022, as part of our plan to exit the FMS U.K. business. The gains on sale of U.K. revenue earning equipment of $8.3 million are reflected within Used Vehicles Sales, net and the gains on sale of properties of $0.6 million are reflected within "Miscellaneous (income) loss, net" in our Condensed Consolidated Statements of Earnings.

The following table summarizes the activities within, and components of, restructuring liabilities as of March 31, 2022:
 Employee Termination Costs
(In thousands)
Balance at December 31, 2021$10,484 
Workforce reduction charges2,047 
Utilization (1)
(825)
Balance at March 31, 2022 (2)
$11,706 
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(1)Principally represents cash payments.
(2)Included in "Accrued expenses and other current liabilities" in the Condensed Consolidated Balance Sheets.