Company: ACA
Filing Date: 2025-10-31
Form Type: 10-Q
Source: 0001739445-25-000135
Chunk: 44

Company: Arcosa, Inc.
Filing Date: 2025-10-31
Form: 10-Q
Item: Part I, Item 1
Chunk 44
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 contain options to purchase, terminate, or extend, such options are included in the lease term when it is reasonably certain that the option will be exercised. Some of our lease arrangements contain lease components and non-lease components which are accounted for as a single lease component as we have elected the practical expedient to group lease and non-lease components for all leases. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on information available at commencement date in determining the present value of lease payments.Future minimum lease payments for operating and finance lease obligations as of September 30, 2025 consisted of the following:Operating LeasesFinance Leases(in millions)2025 (remaining)$3.1 $1.0 202611.7 1.5 20278.5 0.4 20286.7 0.1 20296.2 — Thereafter57.0 — Total undiscounted future minimum lease obligations93.2 3.0 Less imputed interest(31.4)(0.1)Present value of net minimum lease obligations$61.8 $2.9 

19

The following table summarizes our operating and finance leases and their classification within the Consolidated Balance Sheet.September 30,2025December 31,2024(in millions)AssetsOperating - Other assets$61.3 $63.1 Finance - Property, plant, and equipment, net8.3 12.3 Total lease assets69.6 75.4 LiabilitiesCurrentOperating - Accrued liabilities8.2 8.6 Finance - Current portion of long-term debt2.3 5.2 Non-currentOperating - Other liabilities53.6 54.7 Finance - Debt0.6 1.9 Total lease liabilities$64.7 $70.4 

Note 9. Other

Other nonoperating (income) expense consists of the following items: Three Months EndedSeptember 30,Nine Months EndedSeptember 30, 2025202420252024 (in millions)Foreign currency exchange transactions(0.1)2.7 (2.2)5.5 Other nonoperating (income) expense$(0.1)$2.7 $(2.2)$5.5 

Note 10. Income Taxes

For interim income tax reporting, we estimate our annual effective tax rate and apply it