BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Changes in Allowance for Doubtful Accounts

The changes in allowance for doubtful accounts were reported as follows:

In millions
	Year Ended December 31,
	2022		2021		2020
Balances at beginning of year	$	43.3	$	56.2	$	67.9
Bad debt expense, net of recoveries	24.4		9.0		21.7
Write-offs	(15.3)		(20.2)		(24.2)
Other changes (1)	0.9		(1.7)		(9.2)
Balances at end of year	$	53.3	$	43.3	$	56.2

(1)Amounts consist primarily of currency translation adjustments, and $0.7 million and $9.3 million relating to divestitures undertaken during 2021 and 2020, respectively. Additionally, 2020 amount includes impact of adoption of a new accounting standard.

Estimated Useful Lives of Assets

Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets as follows:

Building and improvements	2 to 40 years
Machinery and equipment	2 to 30 years
Containers	2 to 20 years
Vehicles	2 to 10 years
Office equipment and furniture	2 to 20 years
Software and Enterprise Resource Planning system	2 to 10 years

Summary of Finite-lived Intangible Assets

Finite-lived intangible assets are amortized over their estimated useful lives using the straight-line method with each category having weighted average remaining useful lives as follows:

In years
	Estimated Useful Lives	Weighted Average Remaining Useful Lives
Customer relationships	10-25	5.8
Covenants not-to-compete	5	0.4
Operating permits	1-2	0.5
Tradenames	20-40	22.7
Landfill air rights	5-10	2.4