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Commitments and Contingencies (Tables)
9 Months Ended
Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Loss Contingencies by Contingency
The amounts recorded in the accompanying condensed consolidated statement of income for the nine months ended September 30, 2019 related to the above two assessments consist of the following:
 
Three Months Ended September 30, 2019
 
Nine Months Ended September 30, 2019
Income Statement Classification
(Expense) Benefit
 
(Expense) Benefit
Cost of products sold1
$
(0.6
)
 
$
(1.5
)
Operating profit1
(0.6
)
 
(1.5
)
Other expense2

 
(2.2
)
Interest expense2
0.6

 
(7.1
)
Income from continuing operations before income taxes

 
(10.8
)
Income tax benefit3
1.0

 
4.1

Net income
$
1.0

 
$
(6.7
)

1Cost of products sold reflects the net of $2.6 million of expense associated with the Raw Materials Assessment and $1.1 million benefit associated with separate litigation against the Brazilian Instituto Nacional do Seguro Social ("INSS"), the Brazilian Social Security Administration, regarding additional assessments of social security contributions charged to the Company in the early 1990s. This benefit is expected to be received in tax credits to be applied against future payments of social security taxes over the following ten to twelve months. Amounts are reflected in Engineered Papers reporting segment in segment disclosures.
2Other expense includes penalties and fees associated with the Raw Materials Assessment. Interest expense relates to the Raw Materials Assessment.
3The Income tax benefit increased as a result of additional information received during the third quarter of 2019.