v3.24.0.1

Consolidated Statements of Income - USD ($) $ in Millions	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Services revenue	$ 1,782.3	$ 1,553.5	$ 1,177.2
Cost of services (exclusive of depreciation and amortization)	1,528.3	1,331.8	997.4
General and administrative expenses	140.4	109.1	88.2
Depreciation and amortization	36.1	29.7	25.1
Operating income	77.5	82.9	66.5
Other expense (income)
Interest expense	29.1	17.7	21.2
Interest income	(0.3)	(0.4)	(0.4)
Other income	0.0	0.0	(0.1)
Total other expenses	28.8	17.3	20.7
Earnings before income taxes	48.7	65.6	45.8
Income tax expense	14.0	17.5	10.5
Net income	34.7	48.1	35.3
Less: Net income attributable to noncontrolling interests	3.6	2.9	3.6
Net income attributable to SP Plus Corporation	$ 31.1	$ 45.2	$ 31.7
Net income per common share
Basic	$ 1.58	$ 2.17	$ 1.50
Diluted	$ 1.57	$ 2.15	$ 1.48
Weighted average shares outstanding
Basic (in shares)	19,670,918	20,809,363	21,166,323
Diluted (in shares)	19,781,388	21,007,068	21,379,983
Lease and Management Type Contracts
Services revenue	$ 883.2	$ 794.4	$ 601.5
Cost of services (exclusive of depreciation and amortization)	629.2	572.7	421.7
Lease Type Contracts
Services revenue	293.2	275.7	215.6
Cost of services (exclusive of depreciation and amortization)	240.6	225.8	170.6
Management Type Contracts
Services revenue	590.0	518.7	385.9
Cost of services (exclusive of depreciation and amortization)	388.6	343.2	247.5
Lease Impairment
Cost of services (exclusive of depreciation and amortization)	0.0	3.7	3.6
Reimbursed Management Type Contract Revenue
Services revenue	899.1	759.1	575.7
Cost of services (exclusive of depreciation and amortization)	$ 899.1	$ 759.1	$ 575.7

Cost of product sold and service rendered, excluding depreciation, depletion, and amortization.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(2)(a))
-SubTopic 10
-Topic 220
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(2)(d))
-SubTopic 10
-Topic 220
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

SP Plus Corp 10-K