Donnelley Financial Solutions (DFIN) 10-Q5 Nov 192019 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2019	Nov. 01, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	DFIN
Entity Registrant Name	Donnelley Financial Solutions, Inc.
Entity Central Index Key	0001669811
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		34,300,000
Title of 12(b) Security	Common Stock (Par Value $0.01)
Security Exchange Name	NYSE
Entity File Number	1-37728
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-4829638
Entity Address, Address Line One	35 West Wacker Drive
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60601
City Area Code	844
Local Phone Number	866-4337
Document Quarterly Report	true
Document Transition Report	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Total net sales	$ 195.9	$ 216.9	$ 684.4	$ 762.7
Total cost of sales	121.3	133.3	424.2	457.5
Selling, general and administrative expenses (exclusive of depreciation and amortization)	46.2	62.6	159	203.8
Restructuring, impairment and other charges-net	2.8	0.8	8.7	4.1
Depreciation and amortization	12.7	11.6	36.8	33.1
Other operating (loss) income	(19.2)	(53.5)	(16.4)	(53.5)
Income from operations	32.1	62.1	72.1	117.7
Interest expense-net	8.6	8.4	26.6	27.2
Investment and other income-net	(0.5)	(14)	(1.6)	(15.6)
Earnings before income taxes	24	67.7	47.1	106.1
Income tax expense	9.3	19.7	16.5	31.5
Net earnings	$ 14.7	$ 48	$ 30.6	$ 74.6
Net earnings per share (Note 10):
Basic net earnings per share	$ 0.43	$ 1.42	$ 0.90	$ 2.21
Diluted net earnings per share	$ 0.43	$ 1.40	$ 0.89	$ 2.19
Weighted average number of common shares outstanding
Basic	34.2	33.9	34.1	33.8
Diluted	34.3	34.2	34.2	34
Services Net Sales
Total net sales	$ 130.4	$ 138.5	$ 419.5	$ 485.9
Total cost of sales	66.9	75.5	217.9	253.4
Products Net Sales
Total net sales	65.5	78.4	264.9	276.8
Total cost of sales	$ 54.4	$ 57.8	$ 206.3	$ 204.1

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
Net earnings	$ 14.7	$ 48	$ 30.6	$ 74.6
Other comprehensive income, net of tax:
Translation adjustments	(0.4)	0.4	2.3	(2.3)
Adjustment for net periodic pension and other postretirement benefits plan cost	0.3	0.4	1	1.4
Other comprehensive (loss) income, net of tax	(0.1)	0.8	3.3	(0.9)
Comprehensive income	$ 14.6	$ 48.8	$ 33.9	$ 73.7

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (UNAUDITED) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 32.1	$ 47.3
Receivables, less allowances for doubtful accounts of $9.3 in 2019 (2018 - $7.9)	201.2	172.9
Inventories	13.7	12.1
Prepaid expenses and other current assets	21	16.7
Total current assets	268	249
Property, plant and equipment-net	25	32.2
Right-of-use assets	85.7	0
Software-net	53.6	47.8
Goodwill	450.2	450
Other intangible assets-net	26.3	37.2
Deferred income taxes	10.8	9.7
Other noncurrent assets	42.7	42.8
Total assets	962.3	868.7
LIABILITIES
Accounts payable	50.6	72.4
Accrued liabilities	142.9	126
Total current liabilities	193.5	198.4
Long-term debt (Note 13)	364.1	362.7
Deferred compensation liabilities	19.8	19.5
Pension and other postretirement benefits plan liabilities	47.7	51.3
Noncurrent lease liabilities	63.2	0
Other noncurrent liabilities	7.9	10.8
Total liabilities	696.2	642.7
Commitments and Contingencies (Note 14)
EQUITY
Preferred stock, $0.01 par value Authorized: 1.0 shares; Issued: None	0	0
Common stock, $0.01 par value Authorized: 65.0 shares Issued: 34.5 shares in 2019 (2018 - 34.2 shares)	0.3	0.3
Treasury stock, at cost: 0.2 shares in 2019 (2018 - 0.1 shares)	(3.7)	(2.4)
Additional paid-in-capital	224	216.5
Retained earnings	124.9	94.3
Accumulated other comprehensive loss	(79.4)	(82.7)
Total equity	266.1	226
Total liabilities and equity	$ 962.3	$ 868.7

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Receivables, allowance for doubtful accounts	$ 9.3	$ 7.9
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, Issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, Authorized	65,000,000	65,000,000
Common stock, Issued	34,500,000	34,200,000
Treasury stock, Shares	200,000	100,000

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (UNAUDITED) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
OPERATING ACTIVITIES
Net earnings	$ 30.6	$ 74.6
Adjustments to reconcile net earnings to net cash (used in) provided by operating activities:
Depreciation and amortization	36.8	33.1
Provision for doubtful accounts receivable	3.3	4.5
Share-based compensation	7.7	7.2
Deferred income taxes	(1.6)	6.4
Changes in uncertain tax positions	0	(0.2)
Net pension plan income	(1.5)	(2.4)
Gain on change in fair value of investment	0	(11.8)
Gain on sale of building	(19.2)	0
Loss (gain) on disposition	2.8	(53.5)
Other	23	0.6
Changes in operating assets and liabilities - net of acquisitions:
Accounts receivable - net	(31.9)	(70.8)
Inventories	(1.6)	(2.7)
Prepaid expenses and other current assets	0.9	2.5
Accounts payable	(22.3)	3.4
Income taxes payable and receivable	(3.2)	17.2
Accrued liabilities and other	(27.2)	4
Pension and other postretirement benefits plan contributions	(0.8)	(1.7)
Net cash (used in) provided by operating activities	(4.2)	10.4
INVESTING ACTIVITIES
Capital expenditures	(35.1)	(22.8)
Proceeds from sale of building	30.6	0
Acquisition of business, net of cash acquired	(2.6)	0
(Purchase) sale of investment	(2.3)	3.1
Proceeds from disposition	0	77.1
Net cash (used in) provided by investing activities	(9.4)	57.4
FINANCING ACTIVITIES
Revolving facility borrowings	413	255
Payments on revolving facility borrowings	(413)	(255)
Payments on long-term debt	0	(62.5)
Proceeds from the issuance of common stock	0	1.2
Treasury share repurchases	(1.3)	(0.8)
Debt issuance costs	(0.2)	0
Net cash used in financing activities	(1.5)	(62.1)
Effect of exchange rate on cash, cash equivalents and restricted cash	2.2	(1.5)
Net (decrease) increase in cash, cash equivalents and restricted cash	(12.9)	4.2
Cash, cash equivalents and restricted cash at beginning of year	47.4	52
Cash, cash equivalents and restricted cash at end of period	34.5	56.2
Supplemental cash flow information
Income taxes paid (net of refunds)	23.7	7.6
Interest paid	$ 19	$ 19.9

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Equity (UNAUDITED) - USD ($) $ in Millions	Total	Common Stock	Treasury Stock	Additional Paid-in-Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Balance at Dec. 31, 2017	$ 149.4	$ 0.3	$ (0.9)	$ 205.7	$ 8.9	$ (64.6)
Balance (in shares) at Dec. 31, 2017		33,800,000	0
Net earnings	74.6	$ 0	$ 0	0	74.6	0
Other comprehensive income (loss)	(0.9)	0	0	0	0	(0.9)
Adoption of ASU 2014-09	0.9	0	0	0	0.9	0
Share-based compensation	7.2	0	0	7.2	0	0
Issuance of share-based awards, net of withholdings and other	0.5	$ 0	$ (0.8)	1.3	0	0
Issuance of share-based awards, net of withholdings and other (in shares)		300,000	100,000
Balance at Sep. 30, 2018	231.7	$ 0.3	$ (1.7)	214.2	84.4	(65.5)
Balance (in shares) at Sep. 30, 2018		34,100,000	100,000
Balance at Jun. 30, 2018	180.8	$ 0.3	$ (1.7)	212.1	36.4	(66.3)
Balance (in shares) at Jun. 30, 2018		34,100,000	100,000
Net earnings	48	$ 0	$ 0	0	48	0
Other comprehensive income (loss)	0.8	0	0	0	0	0.8
Share-based compensation	2.1	0	0	2.1	0	0
Balance at Sep. 30, 2018	231.7	$ 0.3	$ (1.7)	214.2	84.4	(65.5)
Balance (in shares) at Sep. 30, 2018		34,100,000	100,000
Balance at Dec. 31, 2018	$ 226	$ 0.3	$ (2.4)	216.5	94.3	(82.7)
Balance (in shares) at Dec. 31, 2018	34,200,000	34,200,000	100,000
Net earnings	$ 30.6	$ 0	$ 0	0	30.6	0
Other comprehensive income (loss)	3.3	0	0	0	0	3.3
Share-based compensation	7.7	0	0	7.7	0	0
Issuance of share-based awards, net of withholdings and other	(1.5)	$ 0	$ (1.3)	(0.2)	0	0
Issuance of share-based awards, net of withholdings and other (in shares)		300,000	100,000
Balance at Sep. 30, 2019	$ 266.1	$ 0.3	$ (3.7)	224	124.9	(79.4)
Balance (in shares) at Sep. 30, 2019	34,500,000	34,500,000	200,000
Balance at Jun. 30, 2019	$ 249.1	$ 0.3	$ (3.7)	221.6	110.2	(79.3)
Balance (in shares) at Jun. 30, 2019		34,500,000	200,000
Net earnings	14.7	$ 0	$ 0	0	14.7	0
Other comprehensive income (loss)	(0.1)	0	0	0	0	(0.1)
Share-based compensation	2.6	0	0	2.6	0	0
Issuance of share-based awards, net of withholdings and other	(0.2)	$ 0	0	(0.2)	0	0
Issuance of share-based awards, net of withholdings and other (in shares)		0
Balance at Sep. 30, 2019	$ 266.1	$ 0.3	$ (3.7)	$ 224	$ 124.9	$ (79.4)
Balance (in shares) at Sep. 30, 2019	34,500,000	34,500,000	200,000

Overview and Basis of Presentat

Overview and Basis of Presentation	9 Months Ended
Overview and Basis of Presentation	Sep. 30, 2019
Accounting Policies [Abstract]
Overview and Basis of Presentation	Note 1. Overview and Basis of Presentation Description of Business Donnelley Financial Solutions, Inc. (“DFIN,” or the “Company”) is a leading global risk and compliance solutions company. The Company provides regulatory filing and deal solutions via its software-as-a-service (“SaaS”), technology-enabled services and print and distribution solutions to public and private companies, mutual funds and other regulated investment firms, to serve their regulatory and compliance needs. For corporate clients within its capital markets offerings, the Company offers technology-enabled filing solutions that allow U.S. public companies to comply with applicable U.S. Securities and Exchange Commission (“SEC”) regulations including filing agent services, digital document creation and online content management tools that support their corporate financial transactions and regulatory reporting; solutions to facilitate clients’ communications with their shareholders; and virtual data rooms and other deal management solutions. For the investment markets, including alternative investment and insurance investment companies, the Company provides technology-enabled filing solutions including cloud-based tools for creating and filing high-quality regulatory documents and solutions for investors designed to improve the speed and accuracy of their access to investment information. Throughout a company’s life cycle, the Company serves its clients’ regulatory and compliance needs. The Company’s deep industry and regulatory expertise and a commitment to exceptional service guides our clients to navigate a high-stakes and ever-changing regulatory environment. Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of DFIN and have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and in accordance with the rules and regulations of the SEC. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The financial data presented herein should be read in conjunction with the audited consolidated and combined financial statements and accompanying notes included in the Company’s latest Annual Report on Form 10-K for the year ended December 31, 2018 filed with the SEC on February 27, 2019. In the opinion of management, the financial data presented includes all adjustments necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented. Results of interim periods should not be considered indicative of the results for the full year. These unaudited condensed consolidated interim financial statements include estimates and assumptions of management that affect the amounts reported in the unaudited condensed consolidated financial statements. Actual results could differ from these estimates. Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash at September 30, 2019 and December 31, 2018 reported within the condensed consolidated balance sheets to the total cash, cash equivalents and restricted cash presented in the condensed consolidated statement of cash flows. September 30, 2019 December 31, 2018 Cash and cash equivalents $ 32.1 $ 47.3 Restricted cash - current (a) 2.4 0.1 Total cash, cash equivalents and restricted cash $ 34.5 $ 47.4 (a) Included within prepaid expenses and other current assets within the condensed consolidated balance sheets

Revenue

Revenue	9 Months Ended
Revenue	Sep. 30, 2019
Revenue Recognition [Abstract]
Revenue	Note 2. Revenue Revenue Recognition The Company manages highly-customized data and materials, such as Exchange Act, Securities Act and Investment Company Act filings with the SEC on behalf of its customers, manages virtual data rooms and performs XBRL and related services. Clients are provided with EDGAR filing services, XBRL compliance services and translation, editing, interpreting, proof-reading and multilingual typesetting services, among others. The Company’s SaaS offerings include the Venue Virtual Data Room (“Venue”), the FundSuiteArc software platform, ActiveDisclosure and data and analytics, among others. Substantially all of the Company’s revenue is derived from contracts with an initial expected duration of one year or less. Generally, customer payment is due within ten days upon invoicing. Revenue is recognized upon transfer of control of promised services or products to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services or products. The Company’s arrangements with customers often include promises to transfer multiple services or products to a customer. Determining whether services and products are considered distinct performance obligations that should be accounted for separately requires significant judgment. Certain customer arrangements have multiple performance obligations as certain promises are both capable of being distinct and are distinct within the context of the contract. Other customer arrangements have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts, and therefore are not distinct. Revenue for the Company’s services and products is recognized either over time or at a point in time, as outlined below. Over time The Company recognizes revenue for certain services over time. • The Company’s SaaS solutions, including Venue, the FundSuiteArc software platform, ActiveDisclosure, data and analytics and others, are generally provided on a subscription basis and allow customers access to use the products over the contract period. As a result, revenue for SaaS solutions is recognized ratably over time as the customer receives the benefit throughout the contract period. The timing of invoicing varies, however the customer may be invoiced before the end of the contract period, resulting in a deferred revenue balance. • Revenue for warehousing services is recognized ratably over time as the customer receives the benefit throughout the storage period. Point in time All remaining revenue arrangements are generally recognized at a point in time and are primarily invoiced upon completion of all services or upon shipment to the customer. • Certain of these arrangements include multiple performance obligations and revenue is recognized upon completion of each performance obligation, such as when a document is filed with a regulatory agency and upon completion of printing the related document. For arrangements with multiple performance obligations, the transaction price is allocated to the separate performance obligations. The Company provides customer specific solutions and as such, observable standalone selling price is rarely available. Standalone selling price is more frequently determined using an estimate of the standalone selling price of each distinct service or product, taking into consideration historical selling price by customer for each distinct service or product. These estimates may vary from the final amounts invoiced to the customer and are adjusted upon completion of all performance obligations. Customers may be invoiced subsequent to the recognition of revenue for completed performance obligations , resulting in contract asset balances. • Revenue for arrangements which include assisting customers in completing regulatory filings for transactions, such as mergers and acquisitions or other public capital market transactions, is recognized upon completion of all promises, including the services performed and printing of the related document, if applicable. • Revenue for arrangements without a regulatory filing generally have a single performance obligation, as the services and products provided are not distinct within the context of the contract, and are recognized upon completion of the services performed or upon completion of printing of the related product. • Warehousing, fulfillment services and shipping and handling are each separate performance obligations. As a result, when the Company provides warehousing and future fulfillment services, revenue for the composition services performed and printing of the product is recognized upon completion of the performance obligation(s), as control of the inventory has transferred to the customer and the inventory is being stored at the customer’s request. Because substantially all of the Company’s products are customized, product returns are not significant; however, the Company accrues for the estimated amount of customer credits at the time of sale. The Company records deferred revenue when amounts are invoiced but the revenue recognition criteria are not yet met. Such revenue is recognized when all criteria are subsequently met. Certain revenues earned by the Company require significant judgment to determine if revenue should be recorded gross, as a principal, or net of related costs, as an agent. Billings for shipping and handling costs as well as certain postage costs, and out-of-pocket expenses are recorded gross. Revenue is not recognized for customer-supplied postage. The Company’s printing operations process paper that may be supplied directly by customers or may be purchased by the Company from third parties and sold to customers. Revenue is not recognized for customer-supplied paper, however revenues for Company-supplied paper are recognized on a gross basis. Revenue is recognized net of any taxes collected from customers, which are subsequently remitted to authorities. Disaggregation of revenue The following tables disaggregate revenue by reporting unit and timing of revenue recognition for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30, 2019 Point in time Over time Total U.S. Capital Markets $ 72.0 $ 25.1 $ 97.1 Investment Markets 65.5 11.1 76.6 Total U.S. 137.5 36.2 173.7 International 14.5 7.7 22.2 Total net sales $ 152.0 $ 43.9 $ 195.9 Three Months Ended September 30, 2018 Point in time Over time Total U.S. Capital Markets $ 78.1 $ 24.4 $ 102.5 Investment Markets 70.1 11.7 81.8 Language Solutions 1.2 — 1.2 Total U.S. 149.4 36.1 185.5 International 26.7 4.7 31.4 Total net sales $ 176.1 $ 40.8 $ 216.9 Nine Months Ended September 30, 2019 Point in time Over time Total U.S. Capital Markets $ 259.6 $ 75.5 $ 335.1 Investment Markets 226.9 37.7 264.6 Total U.S. 486.5 113.2 599.7 International 64.2 20.5 84.7 Total net sales $ 550.7 $ 133.7 $ 684.4 Nine Months Ended September 30, 2018 Point in time Over time Total U.S. Capital Markets $ 292.1 $ 72.5 $ 364.6 Investment Markets 224.2 38.6 262.8 Language Solutions 13.7 — 13.7 Total U.S. 530.0 111.1 641.1 International 107.9 13.7 121.6 Total net sales $ 637.9 $ 124.8 $ 762.7 Contract Balances Contract assets represent revenue recognized for performance obligations completed before an unconditional right to payment exists, and therefore invoicing has not yet occurred. Contract assets were $5.0 million at September 30, 2019 and $8.7 million at December 31, 2018, respectively. Generally, the contract assets balance is impacted by the recognition of additional contract assets, offset by amounts invoiced to customers. For the nine months ended September 30, 2019, final amounts invoiced to customers exceeded estimates of standalone selling price as of January 1, 2019 for the related arrangements by approximately $1.5 million. Contract assets are included in accounts receivable on the condensed consolidated balance sheet. Contract liabilities consist of deferred revenue and progress billings which are included in accrued liabilities on the condensed consolidated balance sheet. Changes in contract liabilities for the nine months ended September 30, 2019 and 2018, respectively, were as follows: Balance at January 1, 2019 $ 12.0 Deferral of revenue 37.5 Revenue recognized (37.3 ) Balance at September 30, 2019 $ 12.2 Balance at January 1, 2018 $ 14.2 Deferral of revenue 35.4 Revenue recognized (35.9 ) Disposition (1.6 ) Balance at September 30, 2018 $ 12.1

Acquisitions and Dispositions

Acquisitions and Dispositions	9 Months Ended
Acquisitions and Dispositions	Sep. 30, 2019
Business Combinations [Abstract]
Acquisitions and Dispositions	Note 3. Acquisitions and Dispositions Acquisition On December 18, 2018, the Company acquired eBrevia, a leading provider of artificial intelligence-based data extraction and contract analytics software solutions. The eBrevia technology provides leading enterprise contract review and analysis solutions, leveraging machine learning to produce faster and more accurate results. eBrevia's software, which extracts and summarizes key legal provisions and other information, can be used in due diligence, contract management, lease abstraction and document drafting. The acquisition enhances the Company’s Venue Deal Solutions offerings to provide clients with secure data aggregation, due diligence, compliance and risk management solutions. The Company previously held a 12.8% investment in eBrevia prior to the acquisition. The purchase price for the remaining equity of eBrevia, which includes the Company’s estimate of contingent consideration, was $23.3 million, net of cash acquired of $0.2 million. $1.8 million of the purchase price, excluding contingent consideration and amounts held in escrow, remains payable as of September 30, 2019. The fair value of the Company’s previously held investment was $3.3 million, resulting in the recognition of a $1.8 million gain, which is reflected in investment and other income in the consolidated statements of operations for the year ended December 31, 2018. The fair value of the previously held investment was determined based on the purchase price paid for the remaining equity less an estimated control premium. The former owners of eBrevia, excluding the Company, may receive additional contingent consideration of up to $3.5 million in cash subject to eBrevia achieving certain financial targets during the twenty-four months post acquisition. As of the acquisition date and September 30, 2019, the Company estimated the fair value of contingent consideration to be $0.8 million using a probability weighting of the potential payouts. Subsequent changes in the estimated contingent consideration from the final purchase price allocation will be recognized in the Company’s consolidated statement of operations. The operations of eBrevia are included within the Capital Markets reporting unit in the U.S. segment. During the three and nine months ended September 30, 2019, the Company recorded $0.1 million of acquisition-related expenses associated with contemplated acquisitions within selling, general and administrative expenses in the condensed consolidated statement of operations. For the three months ended September 30, 2018, there were no acquisition-related expenses and for the nine months ended September 30, 2018, the Company recorded $0.5 million of acquisition-related expenses associated with completed or contemplated acquisitions. The eBrevia acquisition was recorded by allocating the cost of the acquisition to the assets acquired, including other intangible assets, based on their estimated fair values at the acquisition date. The excess of the cost of the acquisition over the net amounts assigned to the fair value of the assets acquired was recorded as goodwill. There is no tax deductible goodwill related to the eBrevia acquisition. The purchase price allocation for eBrevia is preliminary as the Company is still in the process of obtaining data to finalize the estimated fair values of certain deferred tax account balances. The final purchase price allocation may differ from what is currently reflected in the consolidated financial statements. Based on the current valuation, the preliminary purchase price allocation for this acquisition is as follows: Accounts receivable $ 0.3 Other intangible assets 11.4 Software 0.8 Goodwill 12.9 Accounts payable and accrued liabilities (0.4 ) Deferred taxes-net (1.7 ) Total purchase price-net of cash acquired 23.3 Less: fair value of the Company's previously held investment in eBrevia (3.3 ) Less: fair value of contingent consideration (0.8 ) Less: payable for initial consideration (1.8 ) Less: amounts held in escrow and liabilities assumed (2.2 ) Net cash paid $ 15.2 Disposition On July 22, 2018, the Company sold its Language Solutions business, which helped companies adapt their business content into different languages for specific countries, markets and regions, for net proceeds of $77.5 million in cash, all of which was received as of December 31, 2018, resulting in a gain of $53.8 million, which was recognized in other operating income in the consolidated statement of operations for the year ended December 31, 2018. During the nine months ended September 30, 2019, the Company recognized a $2.8 million loss in other operating income in the consolidated statement of operations related to the disposition of the Language Solutions business.

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Note 4. Inventories The components of the Company’s inventories, net of excess and obsolescence reserves for raw materials, at September 30, 2019 and December 31, 2018 were as follows: September 30, 2019 December 31, 2018 Raw materials and manufacturing supplies $ 3.7 $ 4.0 Work in process 10.0 8.1 Total $ 13.7 $ 12.1

Property, Plant and Equipment

Property, Plant and Equipment	9 Months Ended
Property, Plant and Equipment	Sep. 30, 2019
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	Note 5. Property, Plant and Equipment The components of the Company’s property, plant and equipment at September 30, 2019 and December 31, 2018 were as follows: September 30, 2019 December 31, 2018 Land $ 2.8 $ 10.0 Buildings 33.1 36.2 Machinery and equipment 112.1 106.3 148.0 152.5 Less: Accumulated depreciation (123.0 ) (120.3 ) Total $ 25.0 $ 32.2 On September 27, 2019, the Company entered into a sale-leaseback agreement in which it sold a building and land at fair market value for proceeds of $30.6 million, and entered into an operating lease of the property through September 2029 with the option to terminate after three years. The $19.2 million net gain on the sale of the property is recorded in other operating income, within the U.S. segment, in the condensed consolidated statements of operations for the three and nine months ended September 30, 2019. Depreciation expense was $2.1 million and $1.6 million for the three months ended September 30, 2019 and 2018, respectively, and $5.4 million and $5.4 million for the nine months ended September 30, 2019 and 2018.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
Goodwill and Other Intangible Assets	Sep. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Note 6. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill by segment for the nine months ended September 30, 2019 were as follows: U.S. International Total Net book value as of December 31, 2018 $ 438.5 $ 11.5 $ 450.0 Purchase accounting adjustments 0.1 — 0.1 Foreign exchange and other adjustments — 0.1 0.1 Net book value as of September 30, 2019 $ 438.6 $ 11.6 $ 450.2 The components of other intangible assets at September 30, 2019 and December 31, 2018 were as follows: September 30, 2019 December 31, 2018 Gross Carrying Amount Gross Carrying Amount Accumulated Amortization Net Book Value Accumulated Amortization Net Value Customer relationships $ 149.1 $ (123.7 ) $ 25.4 $ 149.3 $ (113.1 ) $ 36.2 Trade names 3.9 (3.0 ) 0.9 3.9 (2.9 ) 1.0 Total other intangible assets $ 153.0 $ (126.7 ) $ 26.3 $ 153.2 $ (116.0 ) $ 37.2 Amortization expense for other intangible assets was $3.6 million and $3.4 million for the three months ended September 30, 2019 and 2018, respectively, and $10.9 million and $10.3 million for the nine months ended September 30, 2019 and 2018, respectively. The following table outlines the estimated annual amortization expense related to other intangible assets as of September 30, 2019: For the year ending December 31, Amount 2019 $ 14.6 2020 13.0 2021 0.9 2022 0.9 2023 0.9 2024 and thereafter 6.9 Total $ 37.2

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2019
Leases [Abstract]
Leases	Note 7. Leases In February 2016, the FASB issued Accounting Standards Update No. 2016-02 “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to put most leases on the balance sheet but recognize expense on the income statement in a manner similar to current accounting. For lessors, ASU 2016-02 also modifies the classification criteria and the accounting for sales-type and direct financing leases. On January 1, 2019, the Company adopted the standard and all related amendments, using the optional transition method applied to leases at the adoption date. The comparative periods have not been restated and continue to be reported under the accounting standards in effect for those periods. The Company elected the optional package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs. The Company also elected the practical expedient to not separate lease components from non-lease components for real estate leases. As a result of the adoption of ASU 2016-02, the Company recognized $100.8 million for operating leases at January 1, 2019. The Company has operating leases for certain service centers, office space, warehouses and equipment. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. Upon adoption of ASU 2016-02, ROU assets were adjusted for deferred rent, restructuring liabilities, prepaids and favorable/onerous lease balances as of January 1, 2019. Lease expense is recognized on a straight-line basis over the expected lease term. The Company’s incremental borrowing rate is used in determining the present value of future payments at the commencement date of the lease, or for the adoption of ASU 2016-02, at January 1, 2019. Balances related to operating leases are included in ROU assets, accrued liabilities and noncurrent lease liabilities on the condensed consolidated balance sheet. All real estate leases are recorded on the balance sheet. Equipment and other non-real estate leases with an initial term of twelve months or less are not recorded on the balance sheet. Lease agreements for some locations provide for rent escalations and renewal options. Lease terms include the option to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Certain real estate leases require payment for taxes, insurance and maintenance which are considered non-lease components. The Company accounts for real estate leases and the related fixed non-lease components together as a single component. The Company determines if an arrangement is a lease at inception. The Company must consider whether the contract conveys the right to control the use of an identified asset. Certain arrangements require significant judgment to determine if an asset is specified in the contract and if the Company directs how and for what purpose the asset is used during the term of the contract. The Company has non-cancelable sublease rental arrangements which did not reduce the future maturities of the operating lease liabilities at September The components of lease expense for the three and nine months ended September Three months ended Nine months ended September 30, 2019 September 30, 2019 Operating lease expense $ 6.5 $ 19.7 Sublease income (1.4 ) (3.9 ) Net lease expense $ 5.1 $ 15.8 Other information related to operating leases as of and for the nine months ended September 30, 2019 were as follows: Lease Term and Discount Rate September 30, 2019 Weighted average remaining lease term 4.5 years Weighted average discount rate 4.6 % Nine months ended Lease Liabilities September 30, 2019 Cash paid related to lease liabilities $ 20.8 Non-cash disclosure: Increase in ROU assets due to new lease liabilities $ 9.6 Decrease in ROU assets due to lease modifications and (7.8 ) Maturities of lease liabilities for operating leases as of September 30, 2019 were as follows: Amount 2019 (a) $ 7.0 2020 25.8 2021 20.6 2022 16.1 2023 10.2 2024 and thereafter 15.6 Total lease payments 95.3 Less: Interest (9.2 ) Present value of lease liabilities $ 86.1 (a) Excluding payments for the nine months ended September 30, 2019 As of September 30, 2019 Accrued liabilities $ 22.9 Noncurrent lease liabilities 63.2 Total $ 86.1 Disclosures related to periods prior to adoption of ASU 2016-02 Future minimum rental commitments under non-cancellable operating leases as of December 31, 2018 were expected to be as follows: Year ended December 31 Amount 2019 $ 26.4 2020 22.6 2021 16.6 2022 10.9 2023 8.7 2024 and thereafter 16.3 Total $ 101.5 Rent expense for facilities in use and equipment was $6.1 million and $18.7 million for the three and nine months ended September

Restructuring, Impairment and O

Restructuring, Impairment and Other Charges	9 Months Ended
Restructuring, Impairment and Other Charges	Sep. 30, 2019
Restructuring And Related Activities [Abstract]
Restructuring, Impairment and Other Charges	Note 8. Restructuring, Impairment and Other Charges Restructuring, Impairment and Other Charges recognized in Results of Operations For the three months ended September 30, 2019 and 2018, the Company recorded the following net restructuring charges: Three Months Ended Employee Total Restructuring September 30, 2019 Terminations Charges Impairment Total U.S. $ 1.6 $ 1.6 $ — $ 1.6 International — — — — Corporate 0.8 0.8 0.4 1.2 Total $ 2.4 $ 2.4 $ 0.4 $ 2.8 Three Months Ended Employee Total Restructuring September 30, 2018 Terminations Charges Total U.S. $ 0.6 $ 0.6 $ 0.6 International 0.1 0.1 0.1 Corporate 0.1 0.1 0.1 Total $ 0.8 $ 0.8 $ 0.8 For the nine months ended September Nine Months Ended Employee Total Restructuring Other September 30, 2019 Terminations Charges Charges Impairment Total U.S. $ 4.8 $ 4.8 $ 0.1 $ — $ 4.9 International 1.0 1.0 — — 1.0 Corporate 2.4 2.4 — 0.4 2.8 Total $ 8.2 $ 8.2 $ 0.1 $ 0.4 $ 8.7 Nine Months Ended Employee Other Restructuring Total Restructuring Other September 30, 2018 Terminations Charges Charges Charges Total U.S. $ 1.1 $ 0.7 $ 1.8 $ 0.1 $ 1.9 International 1.9 — 1.9 — 1.9 Corporate 0.3 — 0.3 — 0.3 Total $ 3.3 $ 0.7 $ 4.0 $ 0.1 $ 4.1 For the three and nine months ended September September September For the three and nine months ended September September September Restructuring Reserve The restructuring reserve as of December 31, 2018 and September September December 31, Restructuring Adoption of Cash September 30, 2018 Charges Reversals ASU 2016-02 Paid 2019 Employee terminations $ 0.4 $ 8.3 $ (0.1 ) $ — $ (5.3 ) $ 3.3 Lease terminations 1.1 — — (1.1 ) — — Other 0.2 — — — (0.1 ) 0.1 Total $ 1.7 $ 8.3 $ (0.1 ) $ (1.1 ) $ (5.4 ) $ 3.4 The current portion of restructuring reserves of $3.3 million at September September The Company anticipates that payments associated with the employee terminations reflected in the table above will be substantially completed by December 31, 2019. The restructuring liabilities classified as “lease terminations” consisted of lease terminations, other facility closing costs and contract termination costs. Upon adoption of ASU 2016-02, the restructuring liabilities as of January 1, 2019 were recorded as a reduction to the related ROU assets recorded on January 1, 2019. Refer to Note 7, Leases

Retirement Plans

Retirement Plans	9 Months Ended
Retirement Plans	Sep. 30, 2019
Compensation And Retirement Disclosure [Abstract]
Retirement Plans	Note 9. Retirement Plans The components of the estimated net pension plan income for DFIN’s pension plans for the three and nine months ended September Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Pension expense (income) Interest cost $ 2.8 $ 2.6 $ 8.3 $ 7.7 Expected return on assets (3.7 ) (4.0 ) (11.1 ) (12.0 ) Amortization, net 0.4 0.6 1.3 1.9 Net pension income $ (0.5 ) $ (0.8 ) $ (1.5 ) $ (2.4 )

Earnings per Share

Earnings per Share	9 Months Ended
Earnings per Share	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings per Share	Note 10. Earnings per Share Basic earnings per share is calculated by dividing net earnings by the weighted average number of common shares outstanding for the period. In computing diluted earnings per share, basic earnings per share is adjusted for the assumed issuance of all potentially dilutive share-based awards, including stock options, restricted stock units, performance share units and restricted stock. The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive share-based awards for the three and nine months ended September Three Months Ended Nine Months Ended September 30 September 30 2019 2018 2019 2018 Net earnings per share: Basic $ 0.43 $ 1.42 $ 0.90 $ 2.21 Diluted $ 0.43 $ 1.40 $ 0.89 $ 2.19 Numerator: Net earnings $ 14.7 $ 48.0 $ 30.6 $ 74.6 Denominator: Weighted average number of common shares outstanding 34.2 33.9 34.1 33.8 Dilutive awards 0.1 0.3 0.1 0.2 Diluted weighted average number of common shares outstanding 34.3 34.2 34.2 34.0 Weighted average number of anti-dilutive share-based awards: Restricted stock units 0.3 — 0.7 0.3 Stock options 0.8 0.6 0.8 0.6 Total 1.1 0.6 1.5 0.9

Comprehensive Income

Comprehensive Income	9 Months Ended
Comprehensive Income	Sep. 30, 2019
Equity [Abstract]
Comprehensive Income	Note 11. Comprehensive Income The components of other comprehensive income and income tax expense allocated to each component for the three and nine months ended September Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Before Tax Income Tax Net of Tax Before Tax Income Tax Net of Tax Amount Expense Amount Amount Expense Amount Translation adjustments $ (0.4 ) $ — $ (0.4 ) $ 2.3 $ — $ 2.3 Adjustment for net periodic pension plan and 0.4 0.1 0.3 1.4 0.4 1.0 Other comprehensive income (loss) $ — $ 0.1 $ (0.1 ) $ 3.7 $ 0.4 $ 3.3 Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Before Tax Income Tax Net of Tax Before Tax Income Tax Net of Tax Amount Expense Amount Amount Expense Amount Translation adjustments $ 0.4 $ — $ 0.4 $ (2.3 ) $ — $ (2.3 ) Adjustment for net periodic pension plan and 0.6 0.2 0.4 1.9 0.5 1.4 Other comprehensive income (loss) $ 1.0 $ 0.2 $ 0.8 $ (0.4 ) $ 0.5 $ (0.9 ) Accumulated other comprehensive loss by c omponent as of December 31, 2018 and September 30, 2019 were as follows: Pension and Other Translation Total Balance at December 31, 2018 $ (66.0 ) $ (16.7 ) $ (82.7 ) Other comprehensive income before reclassifications 0.1 2.3 2.4 Amounts reclassified from accumulated other 0.9 — 0.9 Net change in accumulated other comprehensive loss 1.0 2.3 3.3 Balance at September 30, 2019 $ (65.0 ) $ (14.4 ) $ (79.4 ) Accumulated other comprehensive loss by component as of December 31, 2017 and September Pension and Other Translation Total Balance at December 31, 2017 $ (52.9 ) $ (11.7 ) $ (64.6 ) Other comprehensive income before reclassifications — (2.3 ) (2.3 ) Amounts reclassified from accumulated other 1.4 — 1.4 Net change in accumulated other comprehensive loss 1.4 (2.3 ) (0.9 ) Balance at September 30, 2018 $ (51.5 ) $ (14.0 ) $ (65.5 ) Reclassifications from accumulated other comprehensive loss for the three and nine months ended September Three Months Ended Nine Months Ended Classification in the Condensed September 30, September 30, Consolidated 2019 2018 2019 2018 Statements of Operations Amortization of pension and other postretirement Net actuarial loss $ 0.4 $ 0.6 $ 1.3 $ 1.9 (a) Reclassifications before tax 0.4 0.6 1.3 1.9 Income tax expense 0.1 0.2 0.4 0.5 Reclassifications, net of tax $ 0.3 $ 0.4 $ 0.9 $ 1.4 (a) This accumulated other comprehensive loss component is included in the calculation of net periodic pension and other postretirement benefits plan income recognized in investment and other income in the unaudited condensed consolidated statements of operations (see Note 9, Retirement Plans

Segment Information

Segment Information	9 Months Ended
Segment Information	Sep. 30, 2019
Segment Reporting [Abstract]
Segment Information	Note 12. Segment Information The Company’s segments are summarized below: United States The U.S. segment serves capital market and investment market clients in the U.S. by delivering products and services to help create, manage, and deliver, accurate and timely financial communications to investors and regulators. The Company also provides virtual data rooms to facilitate the deal management requirements of capital markets and mergers and acquisitions transactions, and provides data and analytics services that help professionals uncover intelligence from disclosures contained within public filings made with the SEC. The U.S. segment also includes commercial print. In addition, the U.S. segment included language solutions capabilities, through which the Company translated documents and created content in up to 140 different languages for its clients.* International The International segment includes the Company’s operations in Asia, Europe, Canada and Latin America. The international business is primarily focused on working with international capital markets clients on capital markets offerings and regulatory compliance related activities into or within the United States. In addition, the international segment provided language translation services and shareholder communication services to investment market clients.* *The Company sold its Language Solutions business on July 22, 2018. Refer to Note 3, Acquisitions and Dispositions Corporate Corporate consists of unallocated general and administrative activities and associated expenses including, in part, executive, legal, finance, communications and certain facility costs. In addition, certain costs and earnings of employee benefit plans, such as pension and other postretirement benefit plan expense (income) and allocated costs for share-based compensation, are included in Corporate and not allocated to the operating segments. Information by Segment The Company has disclosed income (loss) from operations as the primary measure of segment earnings (loss). This is the measure of profitability used by the Company’s chief operating decision-maker and is most consistent with the presentation of profitability reported within the consolidated financial statements. Income Depreciation Total Intersegment Net from and Capital Sales Sales Sales Operations Amortization Expenditures Three Months Ended September 30, 2019 U.S. $ 175.2 $ (1.5 ) $ 173.7 $ 39.2 $ 10.6 $ 7.7 International 23.0 (0.8 ) 22.2 (0.9 ) 2.0 — Total operating segments 198.2 (2.3 ) 195.9 38.3 12.6 7.7 Corporate — — — (6.2 ) 0.1 1.2 Total operations 198.2 (2.3 ) 195.9 32.1 12.7 8.9 Income (Loss) Depreciation Total Intersegment Net from and Capital Sales Sales Sales Operations Amortization Expenditures Three Months Ended September 30, 2018 U.S. $ 187.9 $ (2.4 ) $ 185.5 $ 48.4 $ 10.3 $ 7.2 International 31.9 (0.5 ) 31.4 27.0 1.2 — Total operating segments 219.8 (2.9 ) 216.9 75.4 11.5 7.2 Corporate — — — (13.3 ) 0.1 — Total operations $ 219.8 $ (2.9 ) $ 216.9 $ 62.1 $ 11.6 $ 7.2 Income (Loss) Depreciation Total Intersegment Net from Assets of and Capital Sales Sales Sales Operations Operations Amortization Expenditures Nine Months Ended September 30, 2019 U.S. $ 605.3 $ (5.6 ) $ 599.7 $ 100.9 $ 748.4 $ 31.0 $ 33.4 International 86.5 (1.8 ) 84.7 (2.6 ) 86.9 5.4 0.1 Total operating segments 691.8 (7.4 ) 684.4 98.3 835.3 36.4 33.5 Corporate — — — (26.2 ) 127.0 0.4 1.6 Total operations $ 691.8 $ (7.4 ) $ 684.4 $ 72.1 $ 962.3 $ 36.8 $ 35.1 Income (Loss) Depreciation Total Intersegment Net from Assets of and Capital Sales Sales Sales Operations Operations Amortization Expenditures Nine Months Ended September 30, 2018 U.S. $ 648.7 $ (7.6 ) $ 641.1 $ 121.7 $ 676.4 $ 28.7 $ 21.6 International 123.1 (1.5 ) 121.6 31.1 99.0 4.0 0.9 Total operating segments 771.8 (9.1 ) 762.7 152.8 775.4 32.7 22.5 Corporate — — — (35.1 ) 138.0 0.4 0.3 Total operations $ 771.8 $ (9.1 ) $ 762.7 $ 117.7 $ 913.4 $ 33.1 $ 22.8

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2019
Debt Disclosure [Abstract]
Debt	Note 13. Debt The Company’s debt as of September 30, 2019 and December 31, 2018 consisted of the following: September 30, December 31, 2019 2018 8.25% senior notes due October 15, 2024 $ 300.0 $ 300.0 Term Loan Credit Facility 71.5 71.3 Unamortized debt issuance costs (7.4 ) (8.6 ) Total debt 364.1 362.7 Less: current portion — — Long-term debt $ 364.1 $ 362.7 The fair value of the senior notes, which was determined using the market approach based upon interest rates available to the Company for borrowings with similar terms and maturities, was determined to be Level 2 under the fair value hierarchy. The fair value of the Company’s senior notes was $312.4 million and $298.1 million at September 30, 2019 and December 31, 2018, respectively. The Company has a Credit Agreement (“the Credit Agreement”) which provides for a $ 350.0 300.0 20.0 On December 18, 2018, the Company entered into a second amendment to the Credit Agreement which extended the maturity date of the Revolving Facility to December 18, 2023, reduced the interest rate margin percentages and facility fees applicable to the Revolving Facility, increased the allowable annual dividends from $15.0 million to $20.0 million in the aggregate and modified the financial maintenance and negative covenants in the Credit Agreement. As of September 30, 2019, there were no outstanding borrowings under the Revolving Facility. The weighted average interest rate on borrowings under the Revolving Facility was 5.0% and 5.1% for the nine months ended September The Company’s 8.25% senior unsecured notes due October 15, 2024 (the “Notes”) were issued pursuant to an indenture where certain wholly-owned domestic subsidiaries of the Company guarantee the Notes (the “Guarantors”). The Notes are jointly and severally guaranteed, on an unsecured basis, by the Guarantors, which are comprised of each of the Company’s existing and future direct and indirect wholly-owned U.S. subsidiaries that guarantee the Company’s obligations under the Credit Facilities. The Notes are not guaranteed by the Company’s foreign subsidiaries or unrestricted subsidiaries. The Notes and the related guarantees will be the Company and the Guarantors’, respective, senior unsecured obligations and will rank equally in right of payment to all present and future senior debt, including the obligations under the Company’s Credit Facilities, senior in right of payment to all present and future subordinated debt, and effectively subordinated in right of payment to any of the Company and the Guarantors’ secured debt, to the extent of the value of the assets securing such debt. The indenture governing the Notes contains certain covenants applicable to the Company and its restricted subsidiaries, including limitations on: (1) liens; (2) indebtedness; (3) mergers, consolidations and acquisitions; (4) sales, transfers and other dispositions of assets; (5) loans and other investments; (6) dividends and other distributions, stock repurchases and redemptions and other restricted payments; (7) restrictions affecting subsidiaries; (8) transactions with affiliates; and (9) designations of unrestricted subsidiaries. Each of these covenants is subject to important exceptions and qualifications.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14. Commitments and Contingencies Litigation From time to time, the Company’s customers and others file voluntary petitions for reorganization under United States bankruptcy laws. In such cases, certain pre-petition payments received by the Company from these parties could be considered preference items and subject to return. In addition, the Company may be party to certain litigation arising in the ordinary course of business. Management believes that the final resolution of these preference items and litigation will not have a material effect on the Company’s consolidated results of operations, financial position or cash flows.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
New Accounting Pronouncements	Sep. 30, 2019
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	Note 15. New Accounting Pronouncements Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, which requires lessees to put most leases on the balance sheet but recognize expense on the income statement in a manner similar to the former accounting standard. The Company adopted the standard and all related amendments on January 1, 2019 using the optional transition method. The comparative periods have not been restated and continue to be reported under the accounting standards in effect for those periods. Refer to Note 7, Leases , for further information. Recently Issued Accounting Pronouncements In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments - Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), which replaces the incurred loss model with a current expected credit loss (“CECL”) model, which requires consideration of a broader range of reasonable and supportable information to explain credit loss estimates. This standard applies to financial assets, measured at amortized cost, including loans, held-to-maturity debt securities, net investments in leases and trade accounts receivable. The guidance must be adopted using a modified retrospective transition method through a cumulative-effect adjustment to retained earnings in the period of adoption. Early adoption is permitted; however the Company will adopt the standard in the first quarter of 2020. The Company is currently evaluating the impact of the adoption of this standard on its condensed consolidated financial statements.

Guarantor Financial Information

Guarantor Financial Information	9 Months Ended
Guarantor Financial Information	Sep. 30, 2019
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Guarantor Financial Information	Note 16. Guarantor Financial Information As described in Note 13, Debt The guarantee of the Notes by a subsidiary guarantor will be automatically released under certain situations, including upon the sale or disposition of such subsidiary guarantor to a person that is not DFIN or a subsidiary guarantor of the Notes, the liquidation or dissolution of such subsidiary guarantor, and if such subsidiary guarantor is released from its guarantee obligations under the Company’s Credit Facilities. The following tables set forth condensed consolidating statements of income for the three and nine months ended September September September Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2019 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 112.8 $ 19.3 $ (1.7 ) $ 130.4 Products net sales — 62.4 3.7 (0.6 ) 65.5 Total net sales — 175.2 23.0 (2.3 ) 195.9 Services cost of sales (exclusive of depreciation and — 55.9 12.4 (1.4 ) 66.9 Products cost of sales (exclusive of depreciation and — 52.2 3.1 (0.9 ) 54.4 Total cost of sales — 108.1 15.5 (2.3 ) 121.3 Selling, general and administrative expenses (exclusive of — 39.9 6.3 — 46.2 Restructuring, impairment and other charges-net — 2.8 — — 2.8 Depreciation and amortization — 10.7 2.0 — 12.7 Other operating income — (19.2 ) — — (19.2 ) Income (loss) from operations — 32.9 (0.8 ) — 32.1 Interest expense (income)-net 8.7 0.1 (0.2 ) — 8.6 Intercompany interest (income) expense-net (5.7 ) 5.7 — — — Investment and other income-net — (0.5 ) — — (0.5 ) (Loss) earnings before income taxes and equity in net (3.0 ) 27.6 (0.6 ) — 24.0 Income tax (benefit) expense (1.3 ) 10.9 (0.3 ) — 9.3 (Loss) earnings before equity in net income of (1.7 ) 16.7 (0.3 ) — 14.7 Equity in net income of subsidiaries 16.4 (0.3 ) — (16.1 ) — Net earnings (loss) $ 14.7 $ 16.4 $ (0.3 ) $ (16.1 ) $ 14.7 Comprehensive income (loss) $ 14.6 $ 16.3 $ (0.7 ) $ (15.6 ) $ 14.6 Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2019 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 359.1 $ 65.2 $ (4.8 ) $ 419.5 Products net sales — 246.2 21.3 (2.6 ) 264.9 Total net sales — 605.3 86.5 (7.4 ) 684.4 Services cost of sales (exclusive of depreciation and — 177.4 44.6 (4.1 ) 217.9 Products cost of sales (exclusive of depreciation and — 193.9 15.7 (3.3 ) 206.3 Total cost of sales — 371.3 60.3 (7.4 ) 424.2 Selling, general and administrative expenses (exclusive of — 137.9 21.1 — 159.0 Restructuring, impairment and other charges-net — 7.7 1.0 — 8.7 Depreciation and amortization — 31.4 5.4 — 36.8 Other operating (income) loss — (18.0 ) 1.6 — (16.4 ) Income (loss) from operations — 75.0 (2.9 ) — 72.1 Interest expense (income)-net 27.3 — (0.7 ) — 26.6 Intercompany interest (income) expense-net (17.2 ) 17.2 — — — Investment and other income-net — (1.6 ) — — (1.6 ) (Loss) earnings before income taxes and equity in net (10.1 ) 59.4 (2.2 ) — 47.1 Income tax (benefit) expense (3.5 ) 20.8 (0.8 ) — 16.5 (Loss) earnings before equity in net income of (6.6 ) 38.6 (1.4 ) — 30.6 Equity in net income of subsidiaries 37.2 (1.4 ) — (35.8 ) — Net earnings (loss) $ 30.6 $ 37.2 $ (1.4 ) $ (35.8 ) $ 30.6 Comprehensive income $ 33.9 $ 40.5 $ 0.9 $ (41.4 ) $ 33.9 Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2018 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 115.6 $ 24.9 $ (2.0 ) $ 138.5 Products net sales — 72.3 7.0 (0.9 ) 78.4 Total net sales — 187.9 31.9 (2.9 ) 216.9 Services cost of sales (exclusive of depreciation and — 60.4 16.9 (1.8 ) 75.5 Products cost of sales (exclusive of depreciation and — 54.3 4.6 (1.1 ) 57.8 Total cost of sales — 114.7 21.5 (2.9 ) 133.3 Selling, general and administrative expenses (exclusive of — 53.2 9.4 — 62.6 Restructuring, impairment and other charges-net — 0.7 0.1 — 0.8 Depreciation and amortization — 10.4 1.2 — 11.6 Other operating income — (26.6 ) (26.9 ) — (53.5 ) Income from operations — 35.5 26.6 — 62.1 Interest expense (income)-net 8.6 — (0.2 ) — 8.4 Intercompany interest (income) expense-net (6.1 ) 6.1 — — — Investment and other income-net — (12.6 ) (1.4 ) — (14.0 ) (Loss) earnings before income taxes and equity in net (2.5 ) 42.0 28.2 — 67.7 Income tax (benefit) expense (0.8 ) 13.2 7.3 — 19.7 (Loss) earnings before equity in net income of (1.7 ) 28.8 20.9 — 48.0 Equity in net income of subsidiaries 49.7 20.9 — (70.6 ) — Net earnings $ 48.0 $ 49.7 $ 20.9 $ (70.6 ) $ 48.0 Comprehensive income $ 48.8 $ 50.5 $ 21.5 $ (72.0 ) $ 48.8 Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2018 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 397.7 $ 94.1 $ (5.9 ) $ 485.9 Products net sales — 251.0 29.0 (3.2 ) 276.8 Total net sales — 648.7 123.1 (9.1 ) 762.7 Services cost of sales (exclusive of depreciation and — 196.9 61.6 (5.1 ) 253.4 Products cost of sales (exclusive of depreciation and — 187.2 20.9 (4.0 ) 204.1 Total cost of sales — 384.1 82.5 (9.1 ) 457.5 Selling, general and administrative expenses (exclusive of — 172.9 30.9 — 203.8 Restructuring, impairment and other charges-net — 2.2 1.9 — 4.1 Depreciation and amortization — 29.1 4.0 — 33.1 Other operating income — (26.6 ) (26.9 ) — (53.5 ) Income from operations — 87.0 30.7 — 117.7 Interest expense (income)-net 27.9 (0.3 ) (0.4 ) — 27.2 Intercompany interest (income) expense-net (19.4 ) 19.4 — — — Investment and other income-net — (14.2 ) (1.4 ) — (15.6 ) (Loss) earnings before income taxes and equity in net (8.5 ) 82.1 32.5 — 106.1 Income tax (benefit) expense (2.6 ) 25.5 8.6 — 31.5 (Loss) earnings before equity in net income of (5.9 ) 56.6 23.9 — 74.6 Equity in net income of subsidiaries 80.5 23.9 — (104.4 ) — Net earnings $ 74.6 $ 80.5 $ 23.9 $ (104.4 ) $ 74.6 Comprehensive income $ 73.7 $ 79.6 $ 21.7 $ (101.3 ) $ 73.7 Condensed Consolidating Balance Sheet As of September 30, 2019 Parent Guarantor Non- Eliminations Consolidated ASSETS Cash and cash equivalents $ 17.4 $ 2.6 $ 12.1 $ — $ 32.1 Receivables, less allowances — 166.6 34.6 — 201.2 Intercompany receivables — 121.1 — (121.1 ) — Inventories — 11.1 2.6 — 13.7 Prepaid expenses and other current assets 4.5 13.8 2.7 — 21.0 Total current assets 21.9 315.2 52.0 (121.1 ) 268.0 Property, plant and equipment-net — 23.0 2.0 — 25.0 Right-of-use assets — 72.2 13.5 — 85.7 Software-net — 53.6 — — 53.6 Goodwill — 438.6 11.6 — 450.2 Other intangible assets-net — 23.6 2.7 — 26.3 Deferred income taxes — 10.0 2.5 (1.7 ) 10.8 Intercompany long-term note receivable 298.0 — — (298.0 ) — Other noncurrent assets 3.3 35.4 4.0 — 42.7 Investments in consolidated subsidiaries 434.2 53.3 — (487.5 ) — Total assets $ 757.4 $ 1,024.9 $ 88.3 $ (908.3 ) $ 962.3 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ — $ 42.5 $ 8.1 $ — $ 50.6 Intercompany payables 118.9 — 2.2 (121.1 ) — Accrued liabilities 5.6 122.8 14.5 — 142.9 Total current liabilities 124.5 165.3 24.8 (121.1 ) 193.5 Long-term debt 364.1 — — — 364.1 Intercompany long-term note payable — 298.0 — (298.0 ) — Deferred compensation liabilities — 19.8 — — 19.8 Pension and other postretirement benefits plan — 46.7 1.0 — 47.7 Noncurrent lease liabilities — 54.8 8.4 — 63.2 Other noncurrent liabilities 2.7 6.1 0.8 (1.7 ) 7.9 Total liabilities 491.3 590.7 35.0 (420.8 ) 696.2 Total equity 266.1 434.2 53.3 (487.5 ) 266.1 Total liabilities and equity $ 757.4 $ 1,024.9 $ 88.3 $ (908.3 ) $ 962.3 Condensed Consolidating Balance Sheet As of December 31, 2018 Parent Guarantor Non- Eliminations Consolidated ASSETS Cash and cash equivalents $ 24.9 $ 5.0 $ 17.4 $ — $ 47.3 Receivables, less allowances — 141.6 31.3 — 172.9 Intercompany receivables — 123.6 — (123.6 ) — Intercompany short-term note receivable-net — — 60.5 (60.5 ) — Inventories — 10.4 1.7 — 12.1 Prepaid expenses and other current assets — 13.5 3.2 — 16.7 Total current assets 24.9 294.1 114.1 (184.1 ) 249.0 Property, plant and equipment-net — 29.3 2.9 — 32.2 Software-net — 47.8 — — 47.8 Goodwill — 438.5 11.5 — 450.0 Other intangible assets-net — 32.6 4.6 — 37.2 Deferred income taxes — 37.2 2.4 (29.9 ) 9.7 Intercompany long-term note receivable 298.0 — — (298.0 ) — Other noncurrent assets 3.6 35.1 4.1 — 42.8 Investments in consolidated subsidiaries 445.9 106.0 — (551.9 ) — Total assets $ 772.4 $ 1,020.6 $ 139.6 $ (1,063.9 ) $ 868.7 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ — $ 61.0 $ 11.4 $ — $ 72.4 Intercompany payables 120.9 — 2.7 (123.6 ) — Intercompany short-term note payable-net 60.0 0.5 — (60.5 ) — Accrued liabilities 0.1 109.2 16.7 — 126.0 Total current liabilities 181.0 170.7 30.8 (184.1 ) 198.4 Long-term debt 362.7 — — — 362.7 Intercompany long-term note payable — 298.0 — (298.0 ) — Deferred compensation liabilities — 19.5 — — 19.5 Pension and other postretirement benefits plan — 50.3 1.0 — 51.3 Other noncurrent liabilities 2.7 36.2 1.8 (29.9 ) 10.8 Total liabilities 546.4 574.7 33.6 (512.0 ) 642.7 Total equity 226.0 445.9 106.0 (551.9 ) 226.0 Total liabilities and equity $ 772.4 $ 1,020.6 $ 139.6 $ (1,063.9 ) $ 868.7 Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2019 Parent Guarantor Non- Eliminations Consolidated OPERATING ACTIVITIES Net cash provided by (used in) operating activities $ 54.5 $ 9.2 $ (14.8 ) $ (53.1 ) $ (4.2 ) INVESTING ACTIVITIES Capital expenditures — (35.0 ) (0.1 ) — (35.1 ) Proceeds from sale of building — 30.6 — — 30.6 Acquisition of business, net of cash acquired — (2.6 ) — — (2.6 ) Purchase of investment — (2.3 ) — — (2.3 ) Intercompany note receivable, net — — 60.5 (60.5 ) — Net cash (used in) provided by investing activities — (9.3 ) 60.4 (60.5 ) (9.4 ) FINANCING ACTIVITIES Revolving facility borrowings 413.0 — — — 413.0 Payments on revolving facility borrowings (413.0 ) — — — (413.0 ) Intercompany note payable, net (60.5 ) — — 60.5 — Dividends paid to Parent — — (53.1 ) 53.1 — Treasury share repurchases (1.3 ) — — — (1.3 ) Debt issuance costs (0.2 ) — — — (0.2 ) Net cash used in financing activities (62.0 ) — (53.1 ) 113.6 (1.5 ) Effect of exchange rate on cash, cash equivalents and — — 2.2 — 2.2 Net decrease in cash, cash equivalents and restricted cash (7.5 ) (0.1 ) (5.3 ) — (12.9 ) Cash, cash equivalents and restricted cash at beginning of 24.9 5.1 17.4 — 47.4 Cash, cash equivalents and restricted cash at end of period $ 17.4 $ 5.0 $ 12.1 $ — $ 34.5 Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2018 Parent Guarantor Non- Eliminations Consolidated OPERATING ACTIVITIES Net cash provided by (used in) operating activities $ 59.3 $ (38.0 ) $ (10.9 ) $ — $ 10.4 INVESTING ACTIVITIES Capital expenditures — (21.9 ) (0.9 ) — (22.8 ) Sale of investment — 3.1 — — 3.1 Proceeds from disposition — 34.5 42.6 — 77.1 Intercompany note receivable, net — — (15.0 ) 15.0 — Net cash provided by investing activities — 15.7 26.7 15.0 57.4 FINANCING ACTIVITIES Revolving facility borrowings 255.0 — — — 255.0 Payments on revolving facility borrowings (255.0 ) — — — (255.0 ) Payments on long-term debt (62.5 ) — — — (62.5 ) Intercompany note payable, net 15.0 — — (15.0 ) — Proceeds from the issuance of common stock 1.2 — — — 1.2 Treasury share repurchases (0.8 ) — — — (0.8 ) Net cash used in financing activities (47.1 ) — — (15.0 ) (62.1 ) Effect of exchange rate on cash and cash equivalents — — (1.5 ) — (1.5 ) Net increase (decrease) in cash and cash equivalents 12.2 (22.3 ) 14.3 — 4.2 Cash and cash equivalents at beginning of year 8.3 27.9 15.8 — 52.0 Cash and cash equivalents at end of period $ 20.5 $ 5.6 $ 30.1 $ — $ 56.2 Supplemental non-cash disclosure: Intercompany debt allocation $ (326.0 ) $ 326.0 $ — $ — $ —

Overview and Basis of Present_2

Overview and Basis of Presentation (Policies)	9 Months Ended
Overview and Basis of Presentation (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Revenue Recognition	Revenue Recognition The Company manages highly-customized data and materials, such as Exchange Act, Securities Act and Investment Company Act filings with the SEC on behalf of its customers, manages virtual data rooms and performs XBRL and related services. Clients are provided with EDGAR filing services, XBRL compliance services and translation, editing, interpreting, proof-reading and multilingual typesetting services, among others. The Company’s SaaS offerings include the Venue Virtual Data Room (“Venue”), the FundSuiteArc software platform, ActiveDisclosure and data and analytics, among others. Substantially all of the Company’s revenue is derived from contracts with an initial expected duration of one year or less. Generally, customer payment is due within ten days upon invoicing. Revenue is recognized upon transfer of control of promised services or products to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services or products. The Company’s arrangements with customers often include promises to transfer multiple services or products to a customer. Determining whether services and products are considered distinct performance obligations that should be accounted for separately requires significant judgment. Certain customer arrangements have multiple performance obligations as certain promises are both capable of being distinct and are distinct within the context of the contract. Other customer arrangements have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts, and therefore are not distinct. Revenue for the Company’s services and products is recognized either over time or at a point in time, as outlined below. Over time The Company recognizes revenue for certain services over time. • The Company’s SaaS solutions, including Venue, the FundSuiteArc software platform, ActiveDisclosure, data and analytics and others, are generally provided on a subscription basis and allow customers access to use the products over the contract period. As a result, revenue for SaaS solutions is recognized ratably over time as the customer receives the benefit throughout the contract period. The timing of invoicing varies, however the customer may be invoiced before the end of the contract period, resulting in a deferred revenue balance. • Revenue for warehousing services is recognized ratably over time as the customer receives the benefit throughout the storage period. Point in time All remaining revenue arrangements are generally recognized at a point in time and are primarily invoiced upon completion of all services or upon shipment to the customer. • Certain of these arrangements include multiple performance obligations and revenue is recognized upon completion of each performance obligation, such as when a document is filed with a regulatory agency and upon completion of printing the related document. For arrangements with multiple performance obligations, the transaction price is allocated to the separate performance obligations. The Company provides customer specific solutions and as such, observable standalone selling price is rarely available. Standalone selling price is more frequently determined using an estimate of the standalone selling price of each distinct service or product, taking into consideration historical selling price by customer for each distinct service or product. These estimates may vary from the final amounts invoiced to the customer and are adjusted upon completion of all performance obligations. Customers may be invoiced subsequent to the recognition of revenue for completed performance obligations , resulting in contract asset balances. • Revenue for arrangements which include assisting customers in completing regulatory filings for transactions, such as mergers and acquisitions or other public capital market transactions, is recognized upon completion of all promises, including the services performed and printing of the related document, if applicable. • Revenue for arrangements without a regulatory filing generally have a single performance obligation, as the services and products provided are not distinct within the context of the contract, and are recognized upon completion of the services performed or upon completion of printing of the related product. • Warehousing, fulfillment services and shipping and handling are each separate performance obligations. As a result, when the Company provides warehousing and future fulfillment services, revenue for the composition services performed and printing of the product is recognized upon completion of the performance obligation(s), as control of the inventory has transferred to the customer and the inventory is being stored at the customer’s request. Because substantially all of the Company’s products are customized, product returns are not significant; however, the Company accrues for the estimated amount of customer credits at the time of sale. The Company records deferred revenue when amounts are invoiced but the revenue recognition criteria are not yet met. Such revenue is recognized when all criteria are subsequently met. Certain revenues earned by the Company require significant judgment to determine if revenue should be recorded gross, as a principal, or net of related costs, as an agent. Billings for shipping and handling costs as well as certain postage costs, and out-of-pocket expenses are recorded gross. Revenue is not recognized for customer-supplied postage. The Company’s printing operations process paper that may be supplied directly by customers or may be purchased by the Company from third parties and sold to customers. Revenue is not recognized for customer-supplied paper, however revenues for Company-supplied paper are recognized on a gross basis. Revenue is recognized net of any taxes collected from customers, which are subsequently remitted to authorities.

Overview and Basis of Present_3

Overview and Basis of Presentation (Tables)	9 Months Ended
Overview and Basis of Presentation (Tables)	Sep. 30, 2019
Accounting Policies [Abstract]
Summery of Reconciliation of Cash, Cash Equivalents and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash at September 30, 2019 and December 31, 2018 reported within the condensed consolidated balance sheets to the total cash, cash equivalents and restricted cash presented in the condensed consolidated statement of cash flows. September 30, 2019 December 31, 2018 Cash and cash equivalents $ 32.1 $ 47.3 Restricted cash - current (a) 2.4 0.1 Total cash, cash equivalents and restricted cash $ 34.5 $ 47.4 (a) Included within prepaid expenses and other current assets within the condensed consolidated balance sheets

Revenue (Tables)

Revenue (Tables)	9 Months Ended
Revenue (Tables)	Sep. 30, 2019
Revenue Recognition [Abstract]
Schedule of Disaggregation of Revenue by Reporting Unit and Timing of Revenue Recognition	The following tables disaggregate revenue by reporting unit and timing of revenue recognition for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30, 2019 Point in time Over time Total U.S. Capital Markets $ 72.0 $ 25.1 $ 97.1 Investment Markets 65.5 11.1 76.6 Total U.S. 137.5 36.2 173.7 International 14.5 7.7 22.2 Total net sales $ 152.0 $ 43.9 $ 195.9 Three Months Ended September 30, 2018 Point in time Over time Total U.S. Capital Markets $ 78.1 $ 24.4 $ 102.5 Investment Markets 70.1 11.7 81.8 Language Solutions 1.2 — 1.2 Total U.S. 149.4 36.1 185.5 International 26.7 4.7 31.4 Total net sales $ 176.1 $ 40.8 $ 216.9 Nine Months Ended September 30, 2019 Point in time Over time Total U.S. Capital Markets $ 259.6 $ 75.5 $ 335.1 Investment Markets 226.9 37.7 264.6 Total U.S. 486.5 113.2 599.7 International 64.2 20.5 84.7 Total net sales $ 550.7 $ 133.7 $ 684.4 Nine Months Ended September 30, 2018 Point in time Over time Total U.S. Capital Markets $ 292.1 $ 72.5 $ 364.6 Investment Markets 224.2 38.6 262.8 Language Solutions 13.7 — 13.7 Total U.S. 530.0 111.1 641.1 International 107.9 13.7 121.6 Total net sales $ 637.9 $ 124.8 $ 762.7
Changes in Contract Liabilities	Contract liabilities consist of deferred revenue and progress billings which are included in accrued liabilities on the condensed consolidated balance sheet. Changes in contract liabilities for the nine months ended September 30, 2019 and 2018, respectively, were as follows: Balance at January 1, 2019 $ 12.0 Deferral of revenue 37.5 Revenue recognized (37.3 ) Balance at September 30, 2019 $ 12.2 Balance at January 1, 2018 $ 14.2 Deferral of revenue 35.4 Revenue recognized (35.9 ) Disposition (1.6 ) Balance at September 30, 2018 $ 12.1

Acquisitions and Dispositions (

Acquisitions and Dispositions (Tables)	9 Months Ended
Acquisitions and Dispositions (Tables)	Sep. 30, 2019
eBrevia
Acquisitions And Dispositions [Line Items]
Schedule of Preliminary Purchase Price Allocation for Acquisition	. Based on the current valuation, the preliminary purchase price allocation for this acquisition is as follows: Accounts receivable $ 0.3 Other intangible assets 11.4 Software 0.8 Goodwill 12.9 Accounts payable and accrued liabilities (0.4 ) Deferred taxes-net (1.7 ) Total purchase price-net of cash acquired 23.3 Less: fair value of the Company's previously held investment in eBrevia (3.3 ) Less: fair value of contingent consideration (0.8 ) Less: payable for initial consideration (1.8 ) Less: amounts held in escrow and liabilities assumed (2.2 ) Net cash paid $ 15.2

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2019
Inventory Disclosure [Abstract]
Components of Inventories	The components of the Company’s inventories, net of excess and obsolescence reserves for raw materials, at September 30, 2019 and December 31, 2018 were as follows: September 30, 2019 December 31, 2018 Raw materials and manufacturing supplies $ 3.7 $ 4.0 Work in process 10.0 8.1 Total $ 13.7 $ 12.1

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	9 Months Ended
Property, Plant and Equipment (Tables)	Sep. 30, 2019
Property Plant And Equipment [Abstract]
Components of Company's Property, Plant and Equipment	The components of the Company’s property, plant and equipment at September 30, 2019 and December 31, 2018 were as follows: September 30, 2019 December 31, 2018 Land $ 2.8 $ 10.0 Buildings 33.1 36.2 Machinery and equipment 112.1 106.3 148.0 152.5 Less: Accumulated depreciation (123.0 ) (120.3 ) Total $ 25.0 $ 32.2

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
Goodwill and Other Intangible Assets (Tables)	Sep. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Amount of Goodwill by Segment	The changes in the carrying amount of goodwill by segment for the nine months ended September 30, 2019 were as follows: U.S. International Total Net book value as of December 31, 2018 $ 438.5 $ 11.5 $ 450.0 Purchase accounting adjustments 0.1 — 0.1 Foreign exchange and other adjustments — 0.1 0.1 Net book value as of September 30, 2019 $ 438.6 $ 11.6 $ 450.2
Components of Other Intangible Assets	The components of other intangible assets at September 30, 2019 and December 31, 2018 were as follows: September 30, 2019 December 31, 2018 Gross Carrying Amount Gross Carrying Amount Accumulated Amortization Net Book Value Accumulated Amortization Net Value Customer relationships $ 149.1 $ (123.7 ) $ 25.4 $ 149.3 $ (113.1 ) $ 36.2 Trade names 3.9 (3.0 ) 0.9 3.9 (2.9 ) 1.0 Total other intangible assets $ 153.0 $ (126.7 ) $ 26.3 $ 153.2 $ (116.0 ) $ 37.2
Schedule of Estimated Annual Amortization Expense Related to Other Intangible Assets	The following table outlines the estimated annual amortization expense related to other intangible assets as of September 30, 2019: For the year ending December 31, Amount 2019 $ 14.6 2020 13.0 2021 0.9 2022 0.9 2023 0.9 2024 and thereafter 6.9 Total $ 37.2

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2019
Leases [Abstract]
Summary of Components of Lease Expense	The components of lease expense for the three and nine months ended September Three months ended Nine months ended September 30, 2019 September 30, 2019 Operating lease expense $ 6.5 $ 19.7 Sublease income (1.4 ) (3.9 ) Net lease expense $ 5.1 $ 15.8
Summary of Other Information Related to Operating Leases	Other information related to operating leases as of and for the nine months ended September 30, 2019 were as follows: Lease Term and Discount Rate September 30, 2019 Weighted average remaining lease term 4.5 years Weighted average discount rate 4.6 % Nine months ended Lease Liabilities September 30, 2019 Cash paid related to lease liabilities $ 20.8 Non-cash disclosure: Increase in ROU assets due to new lease liabilities $ 9.6 Decrease in ROU assets due to lease modifications and (7.8 )
Summary of Maturities of Lease Liabilities for Operating Leases	Maturities of lease liabilities for operating leases as of September 30, 2019 were as follows: Amount 2019 (a) $ 7.0 2020 25.8 2021 20.6 2022 16.1 2023 10.2 2024 and thereafter 15.6 Total lease payments 95.3 Less: Interest (9.2 ) Present value of lease liabilities $ 86.1 (a) Excluding payments for the nine months ended September 30, 2019 As of September 30, 2019 Accrued liabilities $ 22.9 Noncurrent lease liabilities 63.2 Total $ 86.1 Future minimum rental commitments under non-cancellable operating leases as of December 31, 2018 were expected to be as follows: Year ended December 31 Amount 2019 $ 26.4 2020 22.6 2021 16.6 2022 10.9 2023 8.7 2024 and thereafter 16.3 Total $ 101.5

Restructuring, Impairment and_2

Restructuring, Impairment and Other Charges (Tables)	9 Months Ended
Restructuring, Impairment and Other Charges (Tables)	Sep. 30, 2019
Restructuring And Related Activities [Abstract]
Schedule of Restructuring, Impairment and Other Charges Recognized in Results of Operations	For the three months ended September 30, 2019 and 2018, the Company recorded the following net restructuring charges: Three Months Ended Employee Total Restructuring September 30, 2019 Terminations Charges Impairment Total U.S. $ 1.6 $ 1.6 $ — $ 1.6 International — — — — Corporate 0.8 0.8 0.4 1.2 Total $ 2.4 $ 2.4 $ 0.4 $ 2.8 Three Months Ended Employee Total Restructuring September 30, 2018 Terminations Charges Total U.S. $ 0.6 $ 0.6 $ 0.6 International 0.1 0.1 0.1 Corporate 0.1 0.1 0.1 Total $ 0.8 $ 0.8 $ 0.8 For the nine months ended September Nine Months Ended Employee Total Restructuring Other September 30, 2019 Terminations Charges Charges Impairment Total U.S. $ 4.8 $ 4.8 $ 0.1 $ — $ 4.9 International 1.0 1.0 — — 1.0 Corporate 2.4 2.4 — 0.4 2.8 Total $ 8.2 $ 8.2 $ 0.1 $ 0.4 $ 8.7 Nine Months Ended Employee Other Restructuring Total Restructuring Other September 30, 2018 Terminations Charges Charges Charges Total U.S. $ 1.1 $ 0.7 $ 1.8 $ 0.1 $ 1.9 International 1.9 — 1.9 — 1.9 Corporate 0.3 — 0.3 — 0.3 Total $ 3.3 $ 0.7 $ 4.0 $ 0.1 $ 4.1
Schedule of Changes in the Restructuring Reserve	The restructuring reserve as of December 31, 2018 and September September December 31, Restructuring Adoption of Cash September 30, 2018 Charges Reversals ASU 2016-02 Paid 2019 Employee terminations $ 0.4 $ 8.3 $ (0.1 ) $ — $ (5.3 ) $ 3.3 Lease terminations 1.1 — — (1.1 ) — — Other 0.2 — — — (0.1 ) 0.1 Total $ 1.7 $ 8.3 $ (0.1 ) $ (1.1 ) $ (5.4 ) $ 3.4

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
Retirement Plans (Tables)	Sep. 30, 2019
Compensation And Retirement Disclosure [Abstract]
Components of Estimated Net Pension Plan Income	The components of the estimated net pension plan income for DFIN’s pension plans for the three and nine months ended September Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Pension expense (income) Interest cost $ 2.8 $ 2.6 $ 8.3 $ 7.7 Expected return on assets (3.7 ) (4.0 ) (11.1 ) (12.0 ) Amortization, net 0.4 0.6 1.3 1.9 Net pension income $ (0.5 ) $ (0.8 ) $ (1.5 ) $ (2.4 )

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
Earnings per Share (Tables)	Sep. 30, 2019
Earnings Per Share [Abstract]
Reconciliation of Numerator and Denominator of Basic and Diluted Earnings per Share Calculation and Anti-dilutive Share-based Awards	The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation and the anti-dilutive share-based awards for the three and nine months ended September Three Months Ended Nine Months Ended September 30 September 30 2019 2018 2019 2018 Net earnings per share: Basic $ 0.43 $ 1.42 $ 0.90 $ 2.21 Diluted $ 0.43 $ 1.40 $ 0.89 $ 2.19 Numerator: Net earnings $ 14.7 $ 48.0 $ 30.6 $ 74.6 Denominator: Weighted average number of common shares outstanding 34.2 33.9 34.1 33.8 Dilutive awards 0.1 0.3 0.1 0.2 Diluted weighted average number of common shares outstanding 34.3 34.2 34.2 34.0 Weighted average number of anti-dilutive share-based awards: Restricted stock units 0.3 — 0.7 0.3 Stock options 0.8 0.6 0.8 0.6 Total 1.1 0.6 1.5 0.9

Comprehensive Income (Tables)

Comprehensive Income (Tables)	9 Months Ended
Comprehensive Income (Tables)	Sep. 30, 2019
Equity [Abstract]
Schedule of Components of Other Comprehensive Income and Income Tax Expense Allocated to Each Component	The components of other comprehensive income and income tax expense allocated to each component for the three and nine months ended September Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Before Tax Income Tax Net of Tax Before Tax Income Tax Net of Tax Amount Expense Amount Amount Expense Amount Translation adjustments $ (0.4 ) $ — $ (0.4 ) $ 2.3 $ — $ 2.3 Adjustment for net periodic pension plan and 0.4 0.1 0.3 1.4 0.4 1.0 Other comprehensive income (loss) $ — $ 0.1 $ (0.1 ) $ 3.7 $ 0.4 $ 3.3 Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Before Tax Income Tax Net of Tax Before Tax Income Tax Net of Tax Amount Expense Amount Amount Expense Amount Translation adjustments $ 0.4 $ — $ 0.4 $ (2.3 ) $ — $ (2.3 ) Adjustment for net periodic pension plan and 0.6 0.2 0.4 1.9 0.5 1.4 Other comprehensive income (loss) $ 1.0 $ 0.2 $ 0.8 $ (0.4 ) $ 0.5 $ (0.9 )
Schedule of Changes in Accumulated Other Comprehensive Loss	Accumulated other comprehensive loss by c omponent as of December 31, 2018 and September 30, 2019 were as follows: Pension and Other Translation Total Balance at December 31, 2018 $ (66.0 ) $ (16.7 ) $ (82.7 ) Other comprehensive income before reclassifications 0.1 2.3 2.4 Amounts reclassified from accumulated other 0.9 — 0.9 Net change in accumulated other comprehensive loss 1.0 2.3 3.3 Balance at September 30, 2019 $ (65.0 ) $ (14.4 ) $ (79.4 ) Accumulated other comprehensive loss by component as of December 31, 2017 and September Pension and Other Translation Total Balance at December 31, 2017 $ (52.9 ) $ (11.7 ) $ (64.6 ) Other comprehensive income before reclassifications — (2.3 ) (2.3 ) Amounts reclassified from accumulated other 1.4 — 1.4 Net change in accumulated other comprehensive loss 1.4 (2.3 ) (0.9 ) Balance at September 30, 2018 $ (51.5 ) $ (14.0 ) $ (65.5 )
Reclassifications from Accumulated Other Comprehensive Loss, Amortization of Pension Plan Cost	Reclassifications from accumulated other comprehensive loss for the three and nine months ended September Three Months Ended Nine Months Ended Classification in the Condensed September 30, September 30, Consolidated 2019 2018 2019 2018 Statements of Operations Amortization of pension and other postretirement Net actuarial loss $ 0.4 $ 0.6 $ 1.3 $ 1.9 (a) Reclassifications before tax 0.4 0.6 1.3 1.9 Income tax expense 0.1 0.2 0.4 0.5 Reclassifications, net of tax $ 0.3 $ 0.4 $ 0.9 $ 1.4 (a) This accumulated other comprehensive loss component is included in the calculation of net periodic pension and other postretirement benefits plan income recognized in investment and other income in the unaudited condensed consolidated statements of operations (see Note 9, Retirement Plans

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The Company has disclosed income (loss) from operations as the primary measure of segment earnings (loss). This is the measure of profitability used by the Company’s chief operating decision-maker and is most consistent with the presentation of profitability reported within the consolidated financial statements. Income Depreciation Total Intersegment Net from and Capital Sales Sales Sales Operations Amortization Expenditures Three Months Ended September 30, 2019 U.S. $ 175.2 $ (1.5 ) $ 173.7 $ 39.2 $ 10.6 $ 7.7 International 23.0 (0.8 ) 22.2 (0.9 ) 2.0 — Total operating segments 198.2 (2.3 ) 195.9 38.3 12.6 7.7 Corporate — — — (6.2 ) 0.1 1.2 Total operations 198.2 (2.3 ) 195.9 32.1 12.7 8.9 Income (Loss) Depreciation Total Intersegment Net from and Capital Sales Sales Sales Operations Amortization Expenditures Three Months Ended September 30, 2018 U.S. $ 187.9 $ (2.4 ) $ 185.5 $ 48.4 $ 10.3 $ 7.2 International 31.9 (0.5 ) 31.4 27.0 1.2 — Total operating segments 219.8 (2.9 ) 216.9 75.4 11.5 7.2 Corporate — — — (13.3 ) 0.1 — Total operations $ 219.8 $ (2.9 ) $ 216.9 $ 62.1 $ 11.6 $ 7.2 Income (Loss) Depreciation Total Intersegment Net from Assets of and Capital Sales Sales Sales Operations Operations Amortization Expenditures Nine Months Ended September 30, 2019 U.S. $ 605.3 $ (5.6 ) $ 599.7 $ 100.9 $ 748.4 $ 31.0 $ 33.4 International 86.5 (1.8 ) 84.7 (2.6 ) 86.9 5.4 0.1 Total operating segments 691.8 (7.4 ) 684.4 98.3 835.3 36.4 33.5 Corporate — — — (26.2 ) 127.0 0.4 1.6 Total operations $ 691.8 $ (7.4 ) $ 684.4 $ 72.1 $ 962.3 $ 36.8 $ 35.1 Income (Loss) Depreciation Total Intersegment Net from Assets of and Capital Sales Sales Sales Operations Operations Amortization Expenditures Nine Months Ended September 30, 2018 U.S. $ 648.7 $ (7.6 ) $ 641.1 $ 121.7 $ 676.4 $ 28.7 $ 21.6 International 123.1 (1.5 ) 121.6 31.1 99.0 4.0 0.9 Total operating segments 771.8 (9.1 ) 762.7 152.8 775.4 32.7 22.5 Corporate — — — (35.1 ) 138.0 0.4 0.3 Total operations $ 771.8 $ (9.1 ) $ 762.7 $ 117.7 $ 913.4 $ 33.1 $ 22.8

Debt (Tables)

Debt (Tables)	9 Months Ended
Debt (Tables)	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of the Company's Debt	The Company’s debt as of September 30, 2019 and December 31, 2018 consisted of the following: September 30, December 31, 2019 2018 8.25% senior notes due October 15, 2024 $ 300.0 $ 300.0 Term Loan Credit Facility 71.5 71.3 Unamortized debt issuance costs (7.4 ) (8.6 ) Total debt 364.1 362.7 Less: current portion — — Long-term debt $ 364.1 $ 362.7

Guarantor Financial Informati_2

Guarantor Financial Information - (Tables)	9 Months Ended
Guarantor Financial Information - (Tables)	Sep. 30, 2019
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Guarantor Financial Information Condensed Consolidating Statements of Operations	Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2019 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 112.8 $ 19.3 $ (1.7 ) $ 130.4 Products net sales — 62.4 3.7 (0.6 ) 65.5 Total net sales — 175.2 23.0 (2.3 ) 195.9 Services cost of sales (exclusive of depreciation and — 55.9 12.4 (1.4 ) 66.9 Products cost of sales (exclusive of depreciation and — 52.2 3.1 (0.9 ) 54.4 Total cost of sales — 108.1 15.5 (2.3 ) 121.3 Selling, general and administrative expenses (exclusive of — 39.9 6.3 — 46.2 Restructuring, impairment and other charges-net — 2.8 — — 2.8 Depreciation and amortization — 10.7 2.0 — 12.7 Other operating income — (19.2 ) — — (19.2 ) Income (loss) from operations — 32.9 (0.8 ) — 32.1 Interest expense (income)-net 8.7 0.1 (0.2 ) — 8.6 Intercompany interest (income) expense-net (5.7 ) 5.7 — — — Investment and other income-net — (0.5 ) — — (0.5 ) (Loss) earnings before income taxes and equity in net (3.0 ) 27.6 (0.6 ) — 24.0 Income tax (benefit) expense (1.3 ) 10.9 (0.3 ) — 9.3 (Loss) earnings before equity in net income of (1.7 ) 16.7 (0.3 ) — 14.7 Equity in net income of subsidiaries 16.4 (0.3 ) — (16.1 ) — Net earnings (loss) $ 14.7 $ 16.4 $ (0.3 ) $ (16.1 ) $ 14.7 Comprehensive income (loss) $ 14.6 $ 16.3 $ (0.7 ) $ (15.6 ) $ 14.6 Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2019 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 359.1 $ 65.2 $ (4.8 ) $ 419.5 Products net sales — 246.2 21.3 (2.6 ) 264.9 Total net sales — 605.3 86.5 (7.4 ) 684.4 Services cost of sales (exclusive of depreciation and — 177.4 44.6 (4.1 ) 217.9 Products cost of sales (exclusive of depreciation and — 193.9 15.7 (3.3 ) 206.3 Total cost of sales — 371.3 60.3 (7.4 ) 424.2 Selling, general and administrative expenses (exclusive of — 137.9 21.1 — 159.0 Restructuring, impairment and other charges-net — 7.7 1.0 — 8.7 Depreciation and amortization — 31.4 5.4 — 36.8 Other operating (income) loss — (18.0 ) 1.6 — (16.4 ) Income (loss) from operations — 75.0 (2.9 ) — 72.1 Interest expense (income)-net 27.3 — (0.7 ) — 26.6 Intercompany interest (income) expense-net (17.2 ) 17.2 — — — Investment and other income-net — (1.6 ) — — (1.6 ) (Loss) earnings before income taxes and equity in net (10.1 ) 59.4 (2.2 ) — 47.1 Income tax (benefit) expense (3.5 ) 20.8 (0.8 ) — 16.5 (Loss) earnings before equity in net income of (6.6 ) 38.6 (1.4 ) — 30.6 Equity in net income of subsidiaries 37.2 (1.4 ) — (35.8 ) — Net earnings (loss) $ 30.6 $ 37.2 $ (1.4 ) $ (35.8 ) $ 30.6 Comprehensive income $ 33.9 $ 40.5 $ 0.9 $ (41.4 ) $ 33.9 Condensed Consolidating Statements of Operations For the Three Months Ended September 30, 2018 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 115.6 $ 24.9 $ (2.0 ) $ 138.5 Products net sales — 72.3 7.0 (0.9 ) 78.4 Total net sales — 187.9 31.9 (2.9 ) 216.9 Services cost of sales (exclusive of depreciation and — 60.4 16.9 (1.8 ) 75.5 Products cost of sales (exclusive of depreciation and — 54.3 4.6 (1.1 ) 57.8 Total cost of sales — 114.7 21.5 (2.9 ) 133.3 Selling, general and administrative expenses (exclusive of — 53.2 9.4 — 62.6 Restructuring, impairment and other charges-net — 0.7 0.1 — 0.8 Depreciation and amortization — 10.4 1.2 — 11.6 Other operating income — (26.6 ) (26.9 ) — (53.5 ) Income from operations — 35.5 26.6 — 62.1 Interest expense (income)-net 8.6 — (0.2 ) — 8.4 Intercompany interest (income) expense-net (6.1 ) 6.1 — — — Investment and other income-net — (12.6 ) (1.4 ) — (14.0 ) (Loss) earnings before income taxes and equity in net (2.5 ) 42.0 28.2 — 67.7 Income tax (benefit) expense (0.8 ) 13.2 7.3 — 19.7 (Loss) earnings before equity in net income of (1.7 ) 28.8 20.9 — 48.0 Equity in net income of subsidiaries 49.7 20.9 — (70.6 ) — Net earnings $ 48.0 $ 49.7 $ 20.9 $ (70.6 ) $ 48.0 Comprehensive income $ 48.8 $ 50.5 $ 21.5 $ (72.0 ) $ 48.8 Condensed Consolidating Statements of Operations For the Nine Months Ended September 30, 2018 Parent Guarantor Non- Eliminations Consolidated Services net sales $ — $ 397.7 $ 94.1 $ (5.9 ) $ 485.9 Products net sales — 251.0 29.0 (3.2 ) 276.8 Total net sales — 648.7 123.1 (9.1 ) 762.7 Services cost of sales (exclusive of depreciation and — 196.9 61.6 (5.1 ) 253.4 Products cost of sales (exclusive of depreciation and — 187.2 20.9 (4.0 ) 204.1 Total cost of sales — 384.1 82.5 (9.1 ) 457.5 Selling, general and administrative expenses (exclusive of — 172.9 30.9 — 203.8 Restructuring, impairment and other charges-net — 2.2 1.9 — 4.1 Depreciation and amortization — 29.1 4.0 — 33.1 Other operating income — (26.6 ) (26.9 ) — (53.5 ) Income from operations — 87.0 30.7 — 117.7 Interest expense (income)-net 27.9 (0.3 ) (0.4 ) — 27.2 Intercompany interest (income) expense-net (19.4 ) 19.4 — — — Investment and other income-net — (14.2 ) (1.4 ) — (15.6 ) (Loss) earnings before income taxes and equity in net (8.5 ) 82.1 32.5 — 106.1 Income tax (benefit) expense (2.6 ) 25.5 8.6 — 31.5 (Loss) earnings before equity in net income of (5.9 ) 56.6 23.9 — 74.6 Equity in net income of subsidiaries 80.5 23.9 — (104.4 ) — Net earnings $ 74.6 $ 80.5 $ 23.9 $ (104.4 ) $ 74.6 Comprehensive income $ 73.7 $ 79.6 $ 21.7 $ (101.3 ) $ 73.7
Guarantor Financial Information Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet As of September 30, 2019 Parent Guarantor Non- Eliminations Consolidated ASSETS Cash and cash equivalents $ 17.4 $ 2.6 $ 12.1 $ — $ 32.1 Receivables, less allowances — 166.6 34.6 — 201.2 Intercompany receivables — 121.1 — (121.1 ) — Inventories — 11.1 2.6 — 13.7 Prepaid expenses and other current assets 4.5 13.8 2.7 — 21.0 Total current assets 21.9 315.2 52.0 (121.1 ) 268.0 Property, plant and equipment-net — 23.0 2.0 — 25.0 Right-of-use assets — 72.2 13.5 — 85.7 Software-net — 53.6 — — 53.6 Goodwill — 438.6 11.6 — 450.2 Other intangible assets-net — 23.6 2.7 — 26.3 Deferred income taxes — 10.0 2.5 (1.7 ) 10.8 Intercompany long-term note receivable 298.0 — — (298.0 ) — Other noncurrent assets 3.3 35.4 4.0 — 42.7 Investments in consolidated subsidiaries 434.2 53.3 — (487.5 ) — Total assets $ 757.4 $ 1,024.9 $ 88.3 $ (908.3 ) $ 962.3 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ — $ 42.5 $ 8.1 $ — $ 50.6 Intercompany payables 118.9 — 2.2 (121.1 ) — Accrued liabilities 5.6 122.8 14.5 — 142.9 Total current liabilities 124.5 165.3 24.8 (121.1 ) 193.5 Long-term debt 364.1 — — — 364.1 Intercompany long-term note payable — 298.0 — (298.0 ) — Deferred compensation liabilities — 19.8 — — 19.8 Pension and other postretirement benefits plan — 46.7 1.0 — 47.7 Noncurrent lease liabilities — 54.8 8.4 — 63.2 Other noncurrent liabilities 2.7 6.1 0.8 (1.7 ) 7.9 Total liabilities 491.3 590.7 35.0 (420.8 ) 696.2 Total equity 266.1 434.2 53.3 (487.5 ) 266.1 Total liabilities and equity $ 757.4 $ 1,024.9 $ 88.3 $ (908.3 ) $ 962.3 Condensed Consolidating Balance Sheet As of December 31, 2018 Parent Guarantor Non- Eliminations Consolidated ASSETS Cash and cash equivalents $ 24.9 $ 5.0 $ 17.4 $ — $ 47.3 Receivables, less allowances — 141.6 31.3 — 172.9 Intercompany receivables — 123.6 — (123.6 ) — Intercompany short-term note receivable-net — — 60.5 (60.5 ) — Inventories — 10.4 1.7 — 12.1 Prepaid expenses and other current assets — 13.5 3.2 — 16.7 Total current assets 24.9 294.1 114.1 (184.1 ) 249.0 Property, plant and equipment-net — 29.3 2.9 — 32.2 Software-net — 47.8 — — 47.8 Goodwill — 438.5 11.5 — 450.0 Other intangible assets-net — 32.6 4.6 — 37.2 Deferred income taxes — 37.2 2.4 (29.9 ) 9.7 Intercompany long-term note receivable 298.0 — — (298.0 ) — Other noncurrent assets 3.6 35.1 4.1 — 42.8 Investments in consolidated subsidiaries 445.9 106.0 — (551.9 ) — Total assets $ 772.4 $ 1,020.6 $ 139.6 $ (1,063.9 ) $ 868.7 LIABILITIES AND STOCKHOLDERS' EQUITY Accounts payable $ — $ 61.0 $ 11.4 $ — $ 72.4 Intercompany payables 120.9 — 2.7 (123.6 ) — Intercompany short-term note payable-net 60.0 0.5 — (60.5 ) — Accrued liabilities 0.1 109.2 16.7 — 126.0 Total current liabilities 181.0 170.7 30.8 (184.1 ) 198.4 Long-term debt 362.7 — — — 362.7 Intercompany long-term note payable — 298.0 — (298.0 ) — Deferred compensation liabilities — 19.5 — — 19.5 Pension and other postretirement benefits plan — 50.3 1.0 — 51.3 Other noncurrent liabilities 2.7 36.2 1.8 (29.9 ) 10.8 Total liabilities 546.4 574.7 33.6 (512.0 ) 642.7 Total equity 226.0 445.9 106.0 (551.9 ) 226.0 Total liabilities and equity $ 772.4 $ 1,020.6 $ 139.6 $ (1,063.9 ) $ 868.7
Guarantor Financial Information Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2019 Parent Guarantor Non- Eliminations Consolidated OPERATING ACTIVITIES Net cash provided by (used in) operating activities $ 54.5 $ 9.2 $ (14.8 ) $ (53.1 ) $ (4.2 ) INVESTING ACTIVITIES Capital expenditures — (35.0 ) (0.1 ) — (35.1 ) Proceeds from sale of building — 30.6 — — 30.6 Acquisition of business, net of cash acquired — (2.6 ) — — (2.6 ) Purchase of investment — (2.3 ) — — (2.3 ) Intercompany note receivable, net — — 60.5 (60.5 ) — Net cash (used in) provided by investing activities — (9.3 ) 60.4 (60.5 ) (9.4 ) FINANCING ACTIVITIES Revolving facility borrowings 413.0 — — — 413.0 Payments on revolving facility borrowings (413.0 ) — — — (413.0 ) Intercompany note payable, net (60.5 ) — — 60.5 — Dividends paid to Parent — — (53.1 ) 53.1 — Treasury share repurchases (1.3 ) — — — (1.3 ) Debt issuance costs (0.2 ) — — — (0.2 ) Net cash used in financing activities (62.0 ) — (53.1 ) 113.6 (1.5 ) Effect of exchange rate on cash, cash equivalents and — — 2.2 — 2.2 Net decrease in cash, cash equivalents and restricted cash (7.5 ) (0.1 ) (5.3 ) — (12.9 ) Cash, cash equivalents and restricted cash at beginning of 24.9 5.1 17.4 — 47.4 Cash, cash equivalents and restricted cash at end of period $ 17.4 $ 5.0 $ 12.1 $ — $ 34.5 Condensed Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2018 Parent Guarantor Non- Eliminations Consolidated OPERATING ACTIVITIES Net cash provided by (used in) operating activities $ 59.3 $ (38.0 ) $ (10.9 ) $ — $ 10.4 INVESTING ACTIVITIES Capital expenditures — (21.9 ) (0.9 ) — (22.8 ) Sale of investment — 3.1 — — 3.1 Proceeds from disposition — 34.5 42.6 — 77.1 Intercompany note receivable, net — — (15.0 ) 15.0 — Net cash provided by investing activities — 15.7 26.7 15.0 57.4 FINANCING ACTIVITIES Revolving facility borrowings 255.0 — — — 255.0 Payments on revolving facility borrowings (255.0 ) — — — (255.0 ) Payments on long-term debt (62.5 ) — — — (62.5 ) Intercompany note payable, net 15.0 — — (15.0 ) — Proceeds from the issuance of common stock 1.2 — — — 1.2 Treasury share repurchases (0.8 ) — — — (0.8 ) Net cash used in financing activities (47.1 ) — — (15.0 ) (62.1 ) Effect of exchange rate on cash and cash equivalents — — (1.5 ) — (1.5 ) Net increase (decrease) in cash and cash equivalents 12.2 (22.3 ) 14.3 — 4.2 Cash and cash equivalents at beginning of year 8.3 27.9 15.8 — 52.0 Cash and cash equivalents at end of period $ 20.5 $ 5.6 $ 30.1 $ — $ 56.2 Supplemental non-cash disclosure: Intercompany debt allocation $ (326.0 ) $ 326.0 $ — $ — $ —

Overview and Basis of Present_4

Overview and Basis of Presentation - Summery of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions		Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Cash and cash equivalents		$ 32.1	$ 47.3
Restricted cash - current	[1]	2.4	0.1
Total cash, cash equivalents and restricted cash		$ 34.5	$ 47.4	$ 56.2	$ 52

[1]	Included within prepaid expenses and other current assets within the condensed consolidated balance sheets

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Revenue Recognition [Abstract]
Period due on customer payment upon invoicing	10 days
Contract assets	$ 5	$ 8.7
Invoiced to customers amount that exceeded estimates of standalone selling price	$ 1.5

Revenue - Schedule of Disaggreg

Revenue - Schedule of Disaggregation of Revenue by Reporting Unit and Timing of Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Total net sales	$ 195.9	$ 216.9	$ 684.4	$ 762.7
U.S.
Total net sales	173.7	185.5	599.7	641.1
International
Total net sales	22.2	31.4	84.7	121.6
Point in time
Total net sales	152	176.1	550.7	637.9
Point in time \| U.S.
Total net sales	137.5	149.4	486.5	530
Point in time \| International
Total net sales	14.5	26.7	64.2	107.9
Over time
Total net sales	43.9	40.8	133.7	124.8
Over time \| U.S.
Total net sales	36.2	36.1	113.2	111.1
Over time \| International
Total net sales	7.7	4.7	20.5	13.7
Capital Markets \| U.S.
Total net sales	97.1	102.5	335.1	364.6
Capital Markets \| Point in time \| U.S.
Total net sales	72	78.1	259.6	292.1
Capital Markets \| Over time \| U.S.
Total net sales	25.1	24.4	75.5	72.5
Investment Markets \| U.S.
Total net sales	76.6	81.8	264.6	262.8
Investment Markets \| Point in time \| U.S.
Total net sales	65.5	70.1	226.9	224.2
Investment Markets \| Over time \| U.S.
Total net sales	$ 11.1	11.7	$ 37.7	38.6
Language Solutions \| U.S.
Total net sales		1.2		13.7
Language Solutions \| Point in time \| U.S.
Total net sales		1.2		13.7
Language Solutions \| Over time \| U.S.
Total net sales		$ 0		$ 0

Revenue - Changes in Contract L

Revenue - Changes in Contract Liabilities (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement Of Financial Position [Abstract]
Balance beginning	$ 12	$ 14.2
Deferral of revenue	37.5	35.4
Revenue recognized	(37.3)	(35.9)
Disposition		(1.6)
Balance ending	$ 12.2	$ 12.1

Acquisitions and Dispositions -

Acquisitions and Dispositions - Additional Information (Details) - USD ($)	Dec. 18, 2018	Jul. 22, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 17, 2018
Acquisitions And Dispositions [Line Items]
Proceeds from disposition					$ 0	$ 77,100,000
Gain (loss) on sale of business					(2,800,000)	53,500,000
Discontinued Operations, Disposed of by Sale \| Language Solutions
Acquisitions And Dispositions [Line Items]
Proceeds from disposition		$ 77,500,000
Other Operating Income \| Discontinued Operations, Disposed of by Sale \| Language Solutions
Acquisitions And Dispositions [Line Items]
Gain (loss) on sale of business					(2,800,000)		$ 53,800,000
eBrevia
Acquisitions And Dispositions [Line Items]
Percentage of investment held in prior to acquisition								12.80%
Business consideration including contingent consideration							23,300,000
Payments to acquire business, net of cash acquired							200,000
Payable for initial consideration of business acquisition excluding contingent consideration and amount held in escrow	$ 1,800,000						1,800,000
Fair value of investment held in prior to acquisition	3,300,000						3,300,000
Maximum additional contingent consideration	3,500,000
Estimated fair value of contingent consideration	800,000		$ 800,000		800,000
Acquisition related expenses			$ 100,000	$ 0	$ 100,000	$ 500,000
Tax deductible goodwill	$ 0
eBrevia \| Investment and Other Income
Acquisitions And Dispositions [Line Items]
Recognition of gain in previously held investment							$ 1,800,000

Acquisitions and Dispositions_2

Acquisitions and Dispositions - Schedule of Preliminary Purchase Price Allocation for Acquisition (Details) - USD ($) $ in Millions	Dec. 18, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Acquisitions And Dispositions [Line Items]
Goodwill		$ 450.2		$ 450
Net cash paid		2.6	$ 0
eBrevia
Acquisitions And Dispositions [Line Items]
Accounts receivable	$ 0.3
Goodwill	12.9
Accounts payable and accrued liabilities	(0.4)
Deferred taxes-net	(1.7)
Total purchase price-net of cash acquired	23.3
Less: fair value of the Company's previously held investment in eBrevia	(3.3)			(3.3)
Less: fair value of contingent consideration	(0.8)	$ (0.8)
Less: payable for initial consideration	(1.8)			$ (1.8)
Less: amounts held in escrow and liabilities assumed	(2.2)
Net cash paid	15.2
eBrevia \| Other Intangible Assets
Acquisitions And Dispositions [Line Items]
Intangible assets	11.4
eBrevia \| Software
Acquisitions And Dispositions [Line Items]
Intangible assets	$ 0.8

Inventories - Components of Inv

Inventories - Components of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Inventory Net [Abstract]
Raw materials and manufacturing supplies	$ 3.7	$ 4
Work in process	10	8.1
Total	$ 13.7	$ 12.1

Property, Plant and Equipment -

Property, Plant and Equipment - Components of Company's Property, Plant and Equipment (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 148	$ 152.5
Less: Accumulated depreciation	(123)	(120.3)
Total	25	32.2
Land
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	2.8	10
Buildings
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	33.1	36.2
Machinery and Equipment
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 112.1	$ 106.3

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Depreciation expense	$ 2.1	$ 1.6	$ 5.4	$ 5.4
Net proceeds from sale of building and land			30.6	0
Net gain on the sale of property	$ 19.2		$ 19.2	$ 0
Operating lease, Option to terminate description			option to terminate after three years
Operating lease expiration period			2029-09
Operating lease, Option to terminate			true

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Changes in the Carrying Amount of Goodwill by Segment (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Goodwill [Line Items]
Goodwill net book value, beginning balance	$ 450
Purchase accounting adjustments	0.1
Foreign exchange and other adjustments	0.1
Goodwill net book value, ending balance	450.2
U.S.
Goodwill [Line Items]
Goodwill net book value, beginning balance	438.5
Purchase accounting adjustments	0.1
Foreign exchange and other adjustments	0
Goodwill net book value, ending balance	438.6
International
Goodwill [Line Items]
Goodwill net book value, beginning balance	11.5
Purchase accounting adjustments	0
Foreign exchange and other adjustments	0.1
Goodwill net book value, ending balance	$ 11.6

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Components of Other Intangible Assets (Detail) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 153	$ 153.2
Accumulated Amortization	(126.7)	(116)
Net Book Value	26.3	37.2
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	149.1	149.3
Accumulated Amortization	(123.7)	(113.1)
Net Book Value	25.4	36.2
Trade Names
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	3.9	3.9
Accumulated Amortization	(3)	(2.9)
Net Book Value	$ 0.9	$ 1

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense for other intangible assets	$ 3.6	$ 3.4	$ 10.9	$ 10.3

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Schedule of Estimated Annual Amortization Expense Related to Other Intangible Assets (Detail) $ in Millions	Sep. 30, 2019USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2019	$ 14.6
2020	13
2021	0.9
2022	0.9
2023	0.9
2024 and thereafter	6.9
Total	$ 37.2

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Lessee Lease Description [Line Items]
Operating lease, liability	$ 86.1	$ 86.1
Operating lease, right-of-use asset	85.7	85.7		$ 0
Rent expense	$ 6.1	$ 18.7
ASU 2016-02
Lessee Lease Description [Line Items]
Operating lease, liability			$ 101.6
Operating lease, right-of-use asset			$ 100.8

Leases - Summary of Components

Leases - Summary of Components of Lease Expense (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Operating lease expense	$ 6.5	$ 19.7
Sublease income	(1.4)	(3.9)
Net lease expense	$ 5.1	$ 15.8

Leases - Summary of Other Infor

Leases - Summary of Other Information Related to Operating Leases (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Leases [Abstract]
Weighted average remaining lease term	4 years 6 months
Weighted average discount rate	4.60%
Cash paid related to lease liabilities	$ 20.8
Non-cash disclosure:
Increase in ROU assets due to new lease liabilities	9.6
Decrease in ROU assets due to lease modifications and remeasurements	$ (7.8)

Leases - Summary of Maturities

Leases - Summary of Maturities of Lease Liabilities for Operating Leases (Detail) $ in Millions	Sep. 30, 2019USD ($)
Leases [Abstract]
2019	$ 7	[1]
2020	25.8
2021	20.6
2022	16.1
2023	10.2
2024 and thereafter	15.6
Total lease payments	95.3
Less: Interest	(9.2)
Present value of lease liabilities	$ 86.1

[1]	(a) Excluding payments for the nine months ended September 30, 2019

Leases - Summary of Maturitie_2

Leases - Summary of Maturities of Lease Liabilities for Operating Leases (Detail1) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Accrued liabilities	$ 22.9
Operating lease liabilities, balance sheet line item	us-gaap:AccruedLiabilitiesCurrent
Noncurrent lease liabilities	$ 63.2	$ 0
Present value of lease liabilities	$ 86.1

Leases - Summary of Future Mini

Leases - Summary of Future Minimum Rental Commitments Under Non-cancellable Operating Leases (Detail) $ in Millions	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 26.4
2020	22.6
2021	16.6
2022	10.9
2023	8.7
2024 and thereafter	16.3
Total	$ 101.5

Restructuring, Impairment and_3

Restructuring, Impairment and Other Charges - Schedule of Restructuring, Impairment and Other Charges Recognized in Results of Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restructuring Cost And Reserve [Line Items]
Employee Terminations	$ 2.4	$ 0.8	$ 8.2	$ 3.3
Other Restructuring Costs				0.7
Total Restructuring Charges	2.4	0.8	8.2	4
Other Charges			0.1	0.1
Impairment	0.4		0.4
Total	2.8	0.8	8.7	4.1
U.S.
Restructuring Cost And Reserve [Line Items]
Employee Terminations	1.6	0.6	4.8	1.1
Other Restructuring Costs				0.7
Total Restructuring Charges	1.6	0.6	4.8	1.8
Other Charges			0.1	0.1
Impairment	0		0
Total	1.6	0.6	4.9	1.9
International
Restructuring Cost And Reserve [Line Items]
Employee Terminations	0	0.1	1	1.9
Other Restructuring Costs				0
Total Restructuring Charges	0	0.1	1	1.9
Other Charges			0	0
Impairment	0		0
Total	0	0.1	1	1.9
Corporate
Restructuring Cost And Reserve [Line Items]
Employee Terminations	0.8	0.1	2.4	0.3
Other Restructuring Costs				0
Total Restructuring Charges	0.8	0.1	2.4	0.3
Other Charges			0	0
Impairment	0.4		0.4
Total	$ 1.2	$ 0.1	$ 2.8	$ 0.3

Restructuring, Impairment and_4

Restructuring, Impairment and Other Charges - Additional Information (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019USD ($)Employee	Sep. 30, 2018USD ($)Employee	Sep. 30, 2019USD ($)Employee	Sep. 30, 2018USD ($)Employee
Restructuring And Related Activities [Abstract]
Employee termination costs	$ 2.4	$ 0.8	$ 8.2	$ 3.3
Number of employees used to determine employee termination costs \| Employee	235	76	235	76
Other charges			$ 0.1	$ 0.1
Impairment charges	$ 0.4		$ 0.4
Other restructuring charges				$ 0.7

Restructuring, Impairment and_5

Restructuring, Impairment and Other Charges - Schedule of Changes in the Restructuring Reserve (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	$ 1.7
Restructuring Charges	8.3
Reversals	(0.1)
Cash Paid	(5.4)
Balance at the end	3.4
ASU 2016-02
Restructuring Cost And Reserve [Line Items]
Adoption of ASU 2016-02	(1.1)
Employee terminations
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	0.4
Restructuring Charges	8.3
Reversals	(0.1)
Cash Paid	(5.3)
Balance at the end	3.3
Employee terminations \| ASU 2016-02
Restructuring Cost And Reserve [Line Items]
Adoption of ASU 2016-02	0
Lease terminations
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	1.1
Restructuring Charges	0
Reversals	0
Cash Paid	0
Balance at the end	0
Lease terminations \| ASU 2016-02
Restructuring Cost And Reserve [Line Items]
Adoption of ASU 2016-02	(1.1)
Other
Restructuring Cost And Reserve [Line Items]
Balance at the beginning	0.2
Restructuring Charges	0
Reversals	0
Cash Paid	(0.1)
Balance at the end	0.1
Other \| ASU 2016-02
Restructuring Cost And Reserve [Line Items]
Adoption of ASU 2016-02	$ 0

Restructuring, Impairment and_6

Restructuring, Impairment and Other Charges - Restructuring Reserve - Additional Information (Details) $ in Millions	Sep. 30, 2019USD ($)
Accrued Liabilities
Restructuring Cost And Reserve [Line Items]
Current restructuring reserve (included in accrued liabilities)	$ 3.3
Contract Termination \| Other Noncurrent Liabilities
Restructuring Cost And Reserve [Line Items]
Noncurrent restructuring reserve (included in other noncurrent liabilities)	$ 0.1

Retirement Plans - Components o

Retirement Plans - Components of Estimated Net Pension Plan Income (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Pension expense (income)
Net pension income			$ (1.5)	$ (2.4)
Pension Plan
Pension expense (income)
Interest cost	$ 2.8	$ 2.6	8.3	7.7
Expected return on assets	(3.7)	(4)	(11.1)	(12)
Amortization, net	0.4	0.6	1.3	1.9
Net pension income	$ (0.5)	$ (0.8)	$ (1.5)	$ (2.4)

Earnings per Share - Reconcilia

Earnings per Share - Reconciliation of Numerator and Denominator of Basic and Diluted Earnings per Share Calculation and Anti-dilutive Share-based Awards (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share Basic And Diluted [Line Items]
Basic	$ 0.43	$ 1.42	$ 0.90	$ 2.21
Diluted	$ 0.43	$ 1.40	$ 0.89	$ 2.19
Net earnings (loss)	$ 14.7	$ 48	$ 30.6	$ 74.6
Weighted average number of common shares outstanding	34.2	33.9	34.1	33.8
Dilutive awards	0.1	0.3	0.1	0.2
Diluted weighted average number of common shares outstanding	34.3	34.2	34.2	34
Total weighted average number of anti-dilutive share-based awards	1.1	0.6	1.5	0.9
Restricted stock units
Earnings Per Share Basic And Diluted [Line Items]
Total weighted average number of anti-dilutive share-based awards	0.3	0	0.7	0.3
Stock options
Earnings Per Share Basic And Diluted [Line Items]
Total weighted average number of anti-dilutive share-based awards	0.8	0.6	0.8	0.6

Comprehensive Income - Schedule

Comprehensive Income - Schedule of Components of Other Comprehensive Income and Income Tax Expense Allocated to Each Component (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income, Before Tax Amount	$ 0	$ 1	$ 3.7	$ (0.4)
Other comprehensive (loss) income, Income Tax Expense	0.1	0.2	0.4	0.5
Other comprehensive (loss) income, net of tax	(0.1)	0.8	3.3	(0.9)
Translation adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income, Before Tax Amount	(0.4)	0.4	2.3	(2.3)
Other comprehensive (loss) income, Income Tax Expense	0	0	0	0
Other comprehensive (loss) income, net of tax	(0.4)	0.4	2.3	(2.3)
Adjustment for Net Periodic Pension Plan and Other Postretirement Benefits Plan Cost
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income, Before Tax Amount	0.4	0.6	1.4	1.9
Other comprehensive (loss) income, Income Tax Expense	0.1	0.2	0.4	0.5
Other comprehensive (loss) income, net of tax	$ 0.3	$ 0.4	$ 1	$ 1.4

Comprehensive Income - Schedu_2

Comprehensive Income - Schedule of Changes in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	$ 226	$ 149.4
Balance	266.1	231.7
Pension and Other Postretirement Benefits Plan Cost
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(66)	(52.9)
Other comprehensive income before reclassifications	0.1	0
Amounts reclassified from accumulated other comprehensive loss	0.9	1.4
Net change in accumulated other comprehensive loss	1	1.4
Balance	(65)	(51.5)
Translation adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(16.7)	(11.7)
Other comprehensive income before reclassifications	2.3	(2.3)
Amounts reclassified from accumulated other comprehensive loss	0	0
Net change in accumulated other comprehensive loss	2.3	(2.3)
Balance	(14.4)	(14)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(82.7)	(64.6)
Other comprehensive income before reclassifications	2.4	(2.3)
Amounts reclassified from accumulated other comprehensive loss	0.9	1.4
Net change in accumulated other comprehensive loss	3.3	(0.9)
Balance	$ (79.4)	$ (65.5)

Comprehensive Income - Reclassi

Comprehensive Income - Reclassifications from Accumulated Other Comprehensive Loss Amortization of Pension Plan Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Accumulated Defined Benefit Plans Adjustment, Net Actuarial loss
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of pension and other postretirement benefits plan cost: Reclassifications before tax	$ 0.4	$ 0.6	$ 1.3	$ 1.9
Pension and Other Postretirement Benefits Plan Cost
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of pension and other postretirement benefits plan cost: Reclassifications before tax	0.4	0.6	1.3	1.9
Income tax expense	0.1	0.2	0.4	0.5
Reclassifications, net of tax	$ 0.3	$ 0.4	$ 0.9	$ 1.4

Segment Information - Schedule

Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Total net sales	$ 195.9	$ 216.9	$ 684.4	$ 762.7
Income (Loss) from Operations	32.1	62.1	72.1	117.7
Depreciation and amortization	12.7	11.6	36.8	33.1
Capital Expenditures	8.9	7.2	35.1	22.8
Assets	962.3	913.4	962.3	913.4	$ 868.7
Total Operating Segments
Segment Reporting Information [Line Items]
Total net sales	198.2	219.8	691.8	771.8
Income (Loss) from Operations	38.3	75.4	98.3	152.8
Depreciation and amortization	12.6	11.5	36.4	32.7
Capital Expenditures	7.7	7.2	33.5	22.5
Assets	835.3	775.4	835.3	775.4
Intersegment Sales
Segment Reporting Information [Line Items]
Total net sales	(2.3)	(2.9)	(7.4)	(9.1)
Corporate
Segment Reporting Information [Line Items]
Income (Loss) from Operations	(6.2)	(13.3)	(26.2)	(35.1)
Depreciation and amortization	0.1	0.1	0.4	0.4
Capital Expenditures	1.2	0	1.6	0.3
Assets	127	138	127	138
U.S.
Segment Reporting Information [Line Items]
Total net sales	173.7	185.5	599.7	641.1
U.S. \| Total Operating Segments
Segment Reporting Information [Line Items]
Total net sales	175.2	187.9	605.3	648.7
Income (Loss) from Operations	39.2	48.4	100.9	121.7
Depreciation and amortization	10.6	10.3	31	28.7
Capital Expenditures	7.7	7.2	33.4	21.6
Assets	748.4	676.4	748.4	676.4
U.S. \| Intersegment Sales
Segment Reporting Information [Line Items]
Total net sales	(1.5)	(2.4)	(5.6)	(7.6)
International
Segment Reporting Information [Line Items]
Total net sales	22.2	31.4	84.7	121.6
International \| Total Operating Segments
Segment Reporting Information [Line Items]
Total net sales	23	31.9	86.5	123.1
Income (Loss) from Operations	(0.9)	27	(2.6)	31.1
Depreciation and amortization	2	1.2	5.4	4
Capital Expenditures	0	0	0.1	0.9
Assets	86.9	99	86.9	99
International \| Intersegment Sales
Segment Reporting Information [Line Items]
Total net sales	$ (0.8)	$ (0.5)	$ (1.8)	$ (1.5)

Debt - Schedule of the Company'

Debt - Schedule of the Company's Debt (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ (7.4)	$ (8.6)
Total debt	364.1	362.7
Less: current portion	0	0
Long-term debt	364.1	362.7
8.25% Senior Notes Due October 15, 2024
Debt Instrument [Line Items]
Senior Unsecured notes	300	300
Senior Secured Term Loan B Facility
Debt Instrument [Line Items]
Credit facility	$ 71.5	$ 71.3

Debt - Schedule of the Compan_2

Debt - Schedule of the Company's Debt (Parenthetical) (Details) - 8.25% Senior Notes Due October 15, 2024	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Interest rate, stated percentage	8.25%	8.25%
Maturity date	Oct. 15, 2024	Oct. 15, 2024

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	Dec. 18, 2018	Dec. 17, 2018	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Senior Secured Term Loan B Facility
Debt Instrument [Line Items]
Credit facility			$ 350,000,000
Borrowings			71,500,000	$ 71,300,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility			300,000,000
Borrowings			$ 0
Weighted average interest rate on borrowings			5.00%		5.10%
Credit Agreement
Debt Instrument [Line Items]
Allowable annual dividend payment under credit agreement			$ 20,000,000
8.25% Senior Notes Due October 15, 2024
Debt Instrument [Line Items]
Fair value of senior notes			$ 312,400,000	$ 298,100,000
Second Amended Credit Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, extended maturity date	Dec. 18, 2023
Debt instrument, allowable annual dividend	$ 20,000,000	$ 15,000,000

Guarantor Financial Informati_3

Guarantor Financial Information - Additional Information (Details)	Sep. 30, 2019
Donnelley Financial, LLC and DFS International Holding, Inc
Condensed Income Statements Captions [Line Items]
Percentage of ownership in directly owned subsidiaries	100.00%

Guarantor Financial Informati_4

Guarantor Financial Information - Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Condensed Income Statements Captions [Line Items]
Total net sales	$ 195.9	$ 216.9	$ 684.4	$ 762.7
Total cost of sales	121.3	133.3	424.2	457.5
Selling, general and administrative expenses (exclusive of depreciation and amortization)	46.2	62.6	159	203.8
Restructuring, impairment and other charges-net	2.8	0.8	8.7	4.1
Depreciation and amortization	12.7	11.6	36.8	33.1
Other operating (income) loss	(19.2)	(53.5)	(16.4)	(53.5)
Income from operations	32.1	62.1	72.1	117.7
Interest expense (income)-net	8.6	8.4	26.6	27.2
Intercompany interest (income) expense-net	0	0	0	0
Investment and other income-net	(0.5)	(14)	(1.6)	(15.6)
(Loss) earnings before income taxes and equity in net income of subsidiaries	24	67.7	47.1	106.1
Income tax (benefit) expense	9.3	19.7	16.5	31.5
(Loss) earnings before equity in net income of subsidiaries	14.7	48	30.6	74.6
Equity in net income of subsidiaries	0	0	0	0
Net earnings	14.7	48	30.6	74.6
Comprehensive income (loss)	14.6	48.8	33.9	73.7
Eliminations
Condensed Income Statements Captions [Line Items]
Total net sales	(2.3)	(2.9)	(7.4)	(9.1)
Total cost of sales	(2.3)	(2.9)	(7.4)	(9.1)
Selling, general and administrative expenses (exclusive of depreciation and amortization)	0	0	0	0
Restructuring, impairment and other charges-net	0	0	0	0
Depreciation and amortization	0	0	0	0
Other operating (income) loss	0	0	0	0
Income from operations	0	0	0	0
Interest expense (income)-net	0	0	0	0
Intercompany interest (income) expense-net	0	0	0	0
Investment and other income-net	0	0	0	0
(Loss) earnings before income taxes and equity in net income of subsidiaries	0	0	0	0
Income tax (benefit) expense	0	0	0	0
(Loss) earnings before equity in net income of subsidiaries	0	0	0	0
Equity in net income of subsidiaries	(16.1)	(70.6)	(35.8)	(104.4)
Net earnings	(16.1)	(70.6)	(35.8)	(104.4)
Comprehensive income (loss)	(15.6)	(72)	(41.4)	(101.3)
Parent
Condensed Income Statements Captions [Line Items]
Total net sales	0	0	0	0
Total cost of sales	0	0	0	0
Selling, general and administrative expenses (exclusive of depreciation and amortization)	0	0	0	0
Restructuring, impairment and other charges-net	0	0	0	0
Depreciation and amortization	0	0	0	0
Other operating (income) loss	0	0	0	0
Income from operations	0	0	0	0
Interest expense (income)-net	8.7	8.6	27.3	27.9
Intercompany interest (income) expense-net	(5.7)	(6.1)	(17.2)	(19.4)
Investment and other income-net	0	0	0	0
(Loss) earnings before income taxes and equity in net income of subsidiaries	(3)	(2.5)	(10.1)	(8.5)
Income tax (benefit) expense	(1.3)	(0.8)	(3.5)	(2.6)
(Loss) earnings before equity in net income of subsidiaries	(1.7)	(1.7)	(6.6)	(5.9)
Equity in net income of subsidiaries	16.4	49.7	37.2	80.5
Net earnings	14.7	48	30.6	74.6
Comprehensive income (loss)	14.6	48.8	33.9	73.7
Guarantor Subsidiaries
Condensed Income Statements Captions [Line Items]
Total net sales	175.2	187.9	605.3	648.7
Total cost of sales	108.1	114.7	371.3	384.1
Selling, general and administrative expenses (exclusive of depreciation and amortization)	39.9	53.2	137.9	172.9
Restructuring, impairment and other charges-net	2.8	0.7	7.7	2.2
Depreciation and amortization	10.7	10.4	31.4	29.1
Other operating (income) loss	(19.2)	(26.6)	(18)	(26.6)
Income from operations	32.9	35.5	75	87
Interest expense (income)-net	0.1	0	0	(0.3)
Intercompany interest (income) expense-net	5.7	6.1	17.2	19.4
Investment and other income-net	(0.5)	(12.6)	(1.6)	(14.2)
(Loss) earnings before income taxes and equity in net income of subsidiaries	27.6	42	59.4	82.1
Income tax (benefit) expense	10.9	13.2	20.8	25.5
(Loss) earnings before equity in net income of subsidiaries	16.7	28.8	38.6	56.6
Equity in net income of subsidiaries	(0.3)	20.9	(1.4)	23.9
Net earnings	16.4	49.7	37.2	80.5
Comprehensive income (loss)	16.3	50.5	40.5	79.6
Non-guarantor Subsidiaries
Condensed Income Statements Captions [Line Items]
Total net sales	23	31.9	86.5	123.1
Total cost of sales	15.5	21.5	60.3	82.5
Selling, general and administrative expenses (exclusive of depreciation and amortization)	6.3	9.4	21.1	30.9
Restructuring, impairment and other charges-net	0	0.1	1	1.9
Depreciation and amortization	2	1.2	5.4	4
Other operating (income) loss	0	(26.9)	1.6	(26.9)
Income from operations	(0.8)	26.6	(2.9)	30.7
Interest expense (income)-net	(0.2)	(0.2)	(0.7)	(0.4)
Intercompany interest (income) expense-net	0	0	0	0
Investment and other income-net	0	(1.4)	0	(1.4)
(Loss) earnings before income taxes and equity in net income of subsidiaries	(0.6)	28.2	(2.2)	32.5
Income tax (benefit) expense	(0.3)	7.3	(0.8)	8.6
(Loss) earnings before equity in net income of subsidiaries	(0.3)	20.9	(1.4)	23.9
Equity in net income of subsidiaries	0	0	0	0
Net earnings	(0.3)	20.9	(1.4)	23.9
Comprehensive income (loss)	(0.7)	21.5	0.9	21.7
Services Net Sales
Condensed Income Statements Captions [Line Items]
Total net sales	130.4	138.5	419.5	485.9
Total cost of sales	66.9	75.5	217.9	253.4
Services Net Sales \| Eliminations
Condensed Income Statements Captions [Line Items]
Total net sales	(1.7)	(2)	(4.8)	(5.9)
Total cost of sales	(1.4)	(1.8)	(4.1)	(5.1)
Services Net Sales \| Parent
Condensed Income Statements Captions [Line Items]
Total net sales	0	0	0	0
Total cost of sales	0	0	0	0
Services Net Sales \| Guarantor Subsidiaries
Condensed Income Statements Captions [Line Items]
Total net sales	112.8	115.6	359.1	397.7
Total cost of sales	55.9	60.4	177.4	196.9
Services Net Sales \| Non-guarantor Subsidiaries
Condensed Income Statements Captions [Line Items]
Total net sales	19.3	24.9	65.2	94.1
Total cost of sales	12.4	16.9	44.6	61.6
Products Net Sales
Condensed Income Statements Captions [Line Items]
Total net sales	65.5	78.4	264.9	276.8
Total cost of sales	54.4	57.8	206.3	204.1
Products Net Sales \| Eliminations
Condensed Income Statements Captions [Line Items]
Total net sales	(0.6)	(0.9)	(2.6)	(3.2)
Total cost of sales	(0.9)	(1.1)	(3.3)	(4)
Products Net Sales \| Parent
Condensed Income Statements Captions [Line Items]
Total net sales	0	0	0	0
Total cost of sales	0	0	0	0
Products Net Sales \| Guarantor Subsidiaries
Condensed Income Statements Captions [Line Items]
Total net sales	62.4	72.3	246.2	251
Total cost of sales	52.2	54.3	193.9	187.2
Products Net Sales \| Non-guarantor Subsidiaries
Condensed Income Statements Captions [Line Items]
Total net sales	3.7	7	21.3	29
Total cost of sales	$ 3.1	$ 4.6	$ 15.7	$ 20.9

Guarantor Financial Informati_5

Guarantor Financial Information - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 32.1		$ 47.3
Receivables, less allowances	201.2		172.9
Intercompany receivables	0		0
Intercompany short-term note receivable-net			0
Inventories	13.7		12.1
Prepaid expenses and other current assets	21		16.7
Total current assets	268		249
Property, plant and equipment-net	25		32.2
Right-of-use assets	85.7		0
Software-net	53.6		47.8
Goodwill	450.2		450
Other intangible assets-net	26.3		37.2
Deferred income taxes	10.8		9.7
Intercompany long-term note receivable	0		0
Other noncurrent assets	42.7		42.8
Investments in consolidated subsidiaries	0		0
Total assets	962.3		868.7	$ 913.4
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	50.6		72.4
Intercompany payables	0		0
Intercompany short-term note payable-net			0
Accrued liabilities	142.9		126
Total current liabilities	193.5		198.4
Long-term debt	364.1		362.7
Intercompany long-term note payable	0		0
Deferred compensation liabilities	19.8		19.5
Pension and other postretirement benefits plan liabilities	47.7		51.3
Noncurrent lease liabilities	63.2		0
Other noncurrent liabilities	7.9		10.8
Total liabilities	696.2		642.7
Total equity	266.1	$ 249.1	226	$ 231.7	$ 180.8	$ 149.4
Total liabilities and equity	962.3		868.7
Eliminations
ASSETS
Cash and cash equivalents	0		0
Receivables, less allowances	0		0
Intercompany receivables	(121.1)		(123.6)
Intercompany short-term note receivable-net			(60.5)
Inventories	0		0
Prepaid expenses and other current assets	0		0
Total current assets	(121.1)		(184.1)
Property, plant and equipment-net	0		0
Right-of-use assets	0
Software-net	0		0
Goodwill	0		0
Other intangible assets-net	0		0
Deferred income taxes	(1.7)		(29.9)
Intercompany long-term note receivable	(298)		(298)
Other noncurrent assets	0		0
Investments in consolidated subsidiaries	(487.5)		(551.9)
Total assets	(908.3)		(1,063.9)
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	0		0
Intercompany payables	(121.1)		(123.6)
Intercompany short-term note payable-net			(60.5)
Accrued liabilities	0		0
Total current liabilities	(121.1)		(184.1)
Long-term debt	0		0
Intercompany long-term note payable	(298)		(298)
Deferred compensation liabilities	0		0
Pension and other postretirement benefits plan liabilities	0		0
Noncurrent lease liabilities	0
Other noncurrent liabilities	(1.7)		(29.9)
Total liabilities	(420.8)		(512)
Total equity	(487.5)		(551.9)
Total liabilities and equity	(908.3)		(1,063.9)
Parent
ASSETS
Cash and cash equivalents	17.4		24.9
Receivables, less allowances	0		0
Intercompany receivables	0		0
Intercompany short-term note receivable-net			0
Inventories	0		0
Prepaid expenses and other current assets	4.5		0
Total current assets	21.9		24.9
Property, plant and equipment-net	0		0
Right-of-use assets	0
Software-net	0		0
Goodwill	0		0
Other intangible assets-net	0		0
Deferred income taxes	0		0
Intercompany long-term note receivable	298		298
Other noncurrent assets	3.3		3.6
Investments in consolidated subsidiaries	434.2		445.9
Total assets	757.4		772.4
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	0		0
Intercompany payables	118.9		120.9
Intercompany short-term note payable-net			60
Accrued liabilities	5.6		0.1
Total current liabilities	124.5		181
Long-term debt	364.1		362.7
Intercompany long-term note payable	0		0
Deferred compensation liabilities	0		0
Pension and other postretirement benefits plan liabilities	0		0
Noncurrent lease liabilities	0
Other noncurrent liabilities	2.7		2.7
Total liabilities	491.3		546.4
Total equity	266.1		226
Total liabilities and equity	757.4		772.4
Guarantor Subsidiaries
ASSETS
Cash and cash equivalents	2.6		5
Receivables, less allowances	166.6		141.6
Intercompany receivables	121.1		123.6
Intercompany short-term note receivable-net			0
Inventories	11.1		10.4
Prepaid expenses and other current assets	13.8		13.5
Total current assets	315.2		294.1
Property, plant and equipment-net	23		29.3
Right-of-use assets	72.2
Software-net	53.6		47.8
Goodwill	438.6		438.5
Other intangible assets-net	23.6		32.6
Deferred income taxes	10		37.2
Intercompany long-term note receivable	0		0
Other noncurrent assets	35.4		35.1
Investments in consolidated subsidiaries	53.3		106
Total assets	1,024.9		1,020.6
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	42.5		61
Intercompany payables	0		0
Intercompany short-term note payable-net			0.5
Accrued liabilities	122.8		109.2
Total current liabilities	165.3		170.7
Long-term debt	0		0
Intercompany long-term note payable	298		298
Deferred compensation liabilities	19.8		19.5
Pension and other postretirement benefits plan liabilities	46.7		50.3
Noncurrent lease liabilities	54.8
Other noncurrent liabilities	6.1		36.2
Total liabilities	590.7		574.7
Total equity	434.2		445.9
Total liabilities and equity	1,024.9		1,020.6
Non-guarantor Subsidiaries
ASSETS
Cash and cash equivalents	12.1		17.4
Receivables, less allowances	34.6		31.3
Intercompany receivables	0		0
Intercompany short-term note receivable-net			60.5
Inventories	2.6		1.7
Prepaid expenses and other current assets	2.7		3.2
Total current assets	52		114.1
Property, plant and equipment-net	2		2.9
Right-of-use assets	13.5
Software-net	0		0
Goodwill	11.6		11.5
Other intangible assets-net	2.7		4.6
Deferred income taxes	2.5		2.4
Intercompany long-term note receivable	0		0
Other noncurrent assets	4		4.1
Investments in consolidated subsidiaries	0		0
Total assets	88.3		139.6
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	8.1		11.4
Intercompany payables	2.2		2.7
Intercompany short-term note payable-net			0
Accrued liabilities	14.5		16.7
Total current liabilities	24.8		30.8
Long-term debt	0		0
Intercompany long-term note payable	0		0
Deferred compensation liabilities	0		0
Pension and other postretirement benefits plan liabilities	1		1
Noncurrent lease liabilities	8.4
Other noncurrent liabilities	0.8		1.8
Total liabilities	35		33.6
Total equity	53.3		106
Total liabilities and equity	$ 88.3		$ 139.6

Guarantor Financial Informati_6

Guarantor Financial Information - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
OPERATING ACTIVITIES
Net cash provided by (used in) operating activities			$ (4.2)	$ 10.4
INVESTING ACTIVITIES
Capital expenditures	$ (8.9)	$ (7.2)	(35.1)	(22.8)
Proceeds from sale of building			30.6	0
Proceeds from disposition			0	77.1
Acquisition of business, net of cash acquired			(2.6)	0
(Purchase) sale of investment			(2.3)	3.1
Intercompany note receivable, net			0	0
Net cash (used in) provided by investing activities			(9.4)	57.4
FINANCING ACTIVITIES
Revolving facility borrowings			413	255
Payments on revolving facility borrowings			(413)	(255)
Payments on long-term debt			0	(62.5)
Intercompany note payable, net			0	0
Dividends paid to Parent			0
Proceeds from the issuance of common stock			0	1.2
Treasury share repurchases			(1.3)	(0.8)
Debt issuance costs			(0.2)	0
Net cash used in financing activities			(1.5)	(62.1)
Effect of exchange rate on cash, cash equivalents and restricted cash			2.2	(1.5)
Net (decrease) increase in cash, cash equivalents and restricted cash			(12.9)	4.2
Cash, cash equivalents and restricted cash at beginning of year			47.4	52
Cash, cash equivalents and restricted cash at end of period	34.5	56.2	34.5	56.2
Supplemental non-cash disclosure:
Intercompany debt allocation				0
Eliminations
OPERATING ACTIVITIES
Net cash provided by (used in) operating activities			(53.1)	0
INVESTING ACTIVITIES
Capital expenditures			0	0
Proceeds from sale of building			0
Proceeds from disposition				0
Acquisition of business, net of cash acquired			0
(Purchase) sale of investment			0	0
Intercompany note receivable, net			(60.5)	15
Net cash (used in) provided by investing activities			(60.5)	15
FINANCING ACTIVITIES
Revolving facility borrowings			0	0
Payments on revolving facility borrowings			0	0
Payments on long-term debt				0
Intercompany note payable, net			60.5	(15)
Dividends paid to Parent			53.1
Proceeds from the issuance of common stock				0
Treasury share repurchases			0	0
Net cash used in financing activities			113.6	(15)
Effect of exchange rate on cash, cash equivalents and restricted cash			0	0
Net (decrease) increase in cash, cash equivalents and restricted cash			0	0
Cash, cash equivalents and restricted cash at beginning of year			0	0
Cash, cash equivalents and restricted cash at end of period	0	0	0	0
Supplemental non-cash disclosure:
Intercompany debt allocation				0
Parent
OPERATING ACTIVITIES
Net cash provided by (used in) operating activities			54.5	59.3
INVESTING ACTIVITIES
Capital expenditures			0	0
Proceeds from sale of building			0
Proceeds from disposition				0
Acquisition of business, net of cash acquired			0
(Purchase) sale of investment			0	0
Intercompany note receivable, net			0	0
Net cash (used in) provided by investing activities			0	0
FINANCING ACTIVITIES
Revolving facility borrowings			413	255
Payments on revolving facility borrowings			(413)	(255)
Payments on long-term debt				(62.5)
Intercompany note payable, net			(60.5)	15
Dividends paid to Parent			0
Proceeds from the issuance of common stock				1.2
Treasury share repurchases			(1.3)	(0.8)
Debt issuance costs			(0.2)
Net cash used in financing activities			(62)	(47.1)
Effect of exchange rate on cash, cash equivalents and restricted cash			0	0
Net (decrease) increase in cash, cash equivalents and restricted cash			(7.5)	12.2
Cash, cash equivalents and restricted cash at beginning of year			24.9	8.3
Cash, cash equivalents and restricted cash at end of period	17.4	20.5	17.4	20.5
Supplemental non-cash disclosure:
Intercompany debt allocation				(326)
Guarantor Subsidiaries
OPERATING ACTIVITIES
Net cash provided by (used in) operating activities			9.2	(38)
INVESTING ACTIVITIES
Capital expenditures			(35)	(21.9)
Proceeds from sale of building			30.6
Proceeds from disposition				34.5
Acquisition of business, net of cash acquired			(2.6)
(Purchase) sale of investment			(2.3)	3.1
Intercompany note receivable, net			0	0
Net cash (used in) provided by investing activities			(9.3)	15.7
FINANCING ACTIVITIES
Revolving facility borrowings			0	0
Payments on revolving facility borrowings			0	0
Payments on long-term debt				0
Intercompany note payable, net			0	0
Dividends paid to Parent			0
Proceeds from the issuance of common stock				0
Treasury share repurchases			0	0
Debt issuance costs			0
Net cash used in financing activities			0	0
Effect of exchange rate on cash, cash equivalents and restricted cash			0	0
Net (decrease) increase in cash, cash equivalents and restricted cash			(0.1)	(22.3)
Cash, cash equivalents and restricted cash at beginning of year			5.1	27.9
Cash, cash equivalents and restricted cash at end of period	5	5.6	5	5.6
Supplemental non-cash disclosure:
Intercompany debt allocation				326
Non-guarantor Subsidiaries
OPERATING ACTIVITIES
Net cash provided by (used in) operating activities			(14.8)	(10.9)
INVESTING ACTIVITIES
Capital expenditures			(0.1)	(0.9)
Proceeds from sale of building			0
Proceeds from disposition				42.6
Acquisition of business, net of cash acquired			0
(Purchase) sale of investment			0	0
Intercompany note receivable, net			60.5	(15)
Net cash (used in) provided by investing activities			60.4	26.7
FINANCING ACTIVITIES
Revolving facility borrowings			0	0
Payments on revolving facility borrowings			0	0
Payments on long-term debt				0
Intercompany note payable, net			0	0
Dividends paid to Parent			(53.1)
Proceeds from the issuance of common stock				0
Treasury share repurchases			0	0
Net cash used in financing activities			(53.1)	0
Effect of exchange rate on cash, cash equivalents and restricted cash			2.2	(1.5)
Net (decrease) increase in cash, cash equivalents and restricted cash			(5.3)	14.3
Cash, cash equivalents and restricted cash at beginning of year			17.4	15.8
Cash, cash equivalents and restricted cash at end of period	$ 12.1	$ 30.1	$ 12.1	30.1
Supplemental non-cash disclosure:
Intercompany debt allocation				$ 0