v3.26.1
FAIR VALUE MEASUREMENTS
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS FAIR VALUE MEASUREMENTS
The following tables summarize the fair values of financial instruments:
June 30, 2026
($ in millions)TotalLevel 1Level 2Level 3
Financial Assets:
Money market investments$14.1 $14.1 $ $ 
Split-dollar life insurance policies14.9  14.9  
Interest rate swaps
3.3  3.3  
Commodity forwards18.8   18.8 
$51.1 $14.1 $18.2 $18.8 
Financial Liabilities:
Foreign exchange contracts
$3.2 $ $3.2 $ 
Commodity forwards3.3   3.3 
$6.5 $ $3.2 $3.3 
December 31, 2025
($ in millions)TotalLevel 1Level 2Level 3
Financial Assets:
Money market investments$14.1 $14.1 $— $— 
Split-dollar life insurance policies24.8 — 24.8 — 
Foreign exchange contracts
11.6 — 11.6 — 
Interest rate swaps
0.4 — 0.4 — 
$50.9 $14.1 $36.8 $— 
Financial Liabilities:
Commodity forwards$3.5 $— $— $3.5 
$3.5 $— $— $3.5 
The fair values of the Company’s money market investments are based on the daily market price for identical assets in active markets. The fair value of the Company's split-dollar life insurance policies are the cash surrender value based on the fair value of underlying investment.
The changes in the fair value of the Company's commodity forwards recorded at fair value, which are Level 3 financial liabilities, are reflected within Other operating expense (income), net on the Condensed Consolidated Statements of Operations.
The Company had no transfers into or out of Level 3 of the fair value hierarchy for any of the periods presented.
Fair Value of Debt
The following table summarizes the Company's estimates of the fair values of its debt as of the periods presented:
June 30, 2026December 31, 2025
($ in millions)Carrying Value
Fair Value
Carrying Value
Fair Value
Term Loans$3,082.3 $3,105.4 $3,067.6 $3,082.9 
6.250% Senior Notes
712.8 717.4 712.8 719.0 
3.875% Senior Notes
497.9 504.9 512.2 522.1 
4.375% Senior Notes
719.2 730.8 714.8 729.4 
Non-tendered Original Senior Notes
13.0 12.9 13.3 13.2 
Total
$5,025.2 $5,071.4 $5,020.7 $5,066.6 
The fair value of the Term Loans is estimated using quoted market prices for similar issues and are categorized within Level 2 of the fair value hierarchy. The fair values of the 6.250% Senior Notes, 3.875% Senior Notes, and 4.375% Senior Notes are based on the trading levels and bid/offer prices observed by a market participant and are categorized within Level 2 of the fair value hierarchy.
Given the variable interest rates, the carrying values of the Revolving Credit Facility and other debts approximate their fair values.