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Reclassifications out of Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2019
Reclassifications out of Accumulated Other Comprehensive Income (Loss) [Abstract]  
Disclosure of Reclassification Amount [Text Block]
14. RECLASSIFICATIONS OUT OF ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (AOCI)

Reclassification adjustments and other activity impacting accumulated other comprehensive income (loss) during the three months ended September 30, 2019 and September 30, 2018 are as follows (in millions):

 
Defined Benefit Plans
 
Foreign Currency Translation Adjustments
 
Unrecognized Gain (Loss) on Cash Flow Hedges
 
Total
Balance at June 30, 2019
$
(239.8
)
 
$
(94.2
)
 
$
(19.4
)
 
$
(353.4
)
 
 
 
 
 
 
 
 
Other comprehensive income (loss) before reclassifications
(2.9
)
 
(37.1
)
 
(0.7
)
 
(40.7
)
 
 
 
 
 
 
 
 
Income tax effect of other comprehensive income (loss) before reclassifications
0.6

 
—

 
(0.1
)
 
0.5

 
 
 
 
 
 
 
 
Amounts reclassified from accumulated other comprehensive loss
1.3

(a)
—

 
(6.8
)
(b)
(5.5
)
 
 
 
 
 
 
 
 
Income taxes reclassified into net income
(0.3
)
 
—

 
1.2

 
0.9

 
 
 
 
 
 
 
 
Net change in accumulated other comprehensive loss
(1.3
)
 
(37.1
)
 
(6.4
)
 
(44.8
)
 
 
 
 
 
 
 
 
Balance at September 30, 2019
$
(241.1
)
 
$
(131.3
)
 
$
(25.8
)
 
$
(398.2
)

 
Defined Benefit Plans
 
Foreign Currency Translation Adjustments
 
Unrecognized Gain (Loss) on Cash Flow Hedges
 
Total
Balance at June 30, 2018
$
(238.5
)
 
$
(77.2
)
 
$
0.6

 
$
(315.1
)
 
 
 
 
 
 
 
 
Other comprehensive income (loss) before reclassifications
—

 
(11.9
)
 
12.8

 
0.9

 
 
 
 
 
 
 
 
Income tax effect of other comprehensive income (loss) before reclassifications
—

 
—

 
(0.7
)
 
(0.7
)
 
 
 
 
 
 
 
 
Amounts reclassified from accumulated other comprehensive income (loss)
1.3

(a)
—

 
0.1

(b)
1.4

 
 
 
 
 
 
 
 
Income taxes reclassified into net income
(0.3
)
 
—

 
0.2

 
(0.1
)
 
 
 
 
 
 
 
 
Net change in accumulated other comprehensive income (loss)
1.0

 
(11.9
)
 
12.4

 
1.5

 
 
 
 
 
 
 
 
Balance at September 30, 2018
$
(237.5
)
 
$
(89.1
)
 
$
13.0

 
$
(313.6
)
(a)
The amount reclassified from AOCI included $1.2 million in COGS and $0.1 million in SG&A for the three months ended September 30, 2019 and $1.5 million in COGS and $(0.1) million in SG&A for the three months ended September 30, 2018.
 
 
(b)
The amounts reclassified from AOCI included $(0.9) million in COGS, $1.7 million in interest expense and $(7.6) million in other income for the three months ended September 30, 2019 and $0.9 million in COGS and $(0.8) million in interest expense for the three months ended September 30, 2018.

Reclassification adjustments and other activity impacting accumulated other comprehensive income (loss) during the nine months ended September 30, 2019 and September 30, 2018 are as follows (in millions):
 
Defined Benefit Plans
 
Foreign Currency Translation Adjustments
 
Unrecognized Gain (Loss) on Cash Flow Hedges
 
Total
Balance at December 31, 2018
$
(213.9
)
 
$
(96.6
)
 
$
(1.1
)
 
$
(311.6
)
 
 
 
 
 
 
 
 
Other comprehensive income (loss) before reclassifications
(30.8
)
(a)
(34.7
)
 
(22.4
)
 
(87.9
)
 
 
 
 
 
 
 
 
Income tax effect of other comprehensive income (loss) before reclassifications
0.6

 
—

 
5.7

 
6.3

 
 
 
 
 
 
 
 
Amounts reclassified from accumulated other comprehensive loss
3.8

(b)
—

 
(9.6
)
(c)
(5.8
)
 
 
 
 
 
 
 
 
Income taxes reclassified into net income
(0.8
)
 
—

 
1.6

 
0.8

 
 
 
 
 
 
 
 
Net change in accumulated other comprehensive loss
(27.2
)
 
(34.7
)
 
(24.7
)
 
(86.6
)
 
 
 
 
 
 
 
 
Balance at September 30, 2019
$
(241.1
)
 
$
(131.3
)
 
$
(25.8
)
 
$
(398.2
)

 
Defined Benefit Plans
 
Foreign Currency Translation Adjustments
 
Unrecognized Gain (Loss) on Cash Flow Hedges
 
Total
Balance at December 31, 2017
$
(252.0
)
 
$
(34.1
)
 
$
(6.6
)
 
$
(292.7
)
 
 
 
 
 
 
 
 
Other comprehensive income (loss) before reclassifications
14.7

 
(55.2
)
 
19.7

 
(20.8
)
 
 
 
 
 
 
 
 
Income tax effect of other comprehensive income (loss) before reclassifications
(3.6
)
 
—

 
(2.2
)
 
(5.8
)
 
 
 
 
 
 
 
 
Amounts reclassified from accumulated other comprehensive income (loss)
4.6

(b)
0.2

 
1.6

(c)
6.4

 
 
 
 
 
 
 
 
Income taxes reclassified into net income
(1.2
)
 
—

 
0.5

 
(0.7
)
 
 
 
 
 
 
 
 
Net change in accumulated other comprehensive income (loss)
14.5

 
(55.0
)
 
19.6

 
(20.9
)
 
 
 
 
 
 
 
 
Balance at September 30, 2018
$
(237.5
)
 
$
(89.1
)
 
$
13.0

 
$
(313.6
)
(a)
ASU 2018-02 became effective on January 1, 2019, and we elected to reclassify the stranded tax effects caused by the 2017 Tax Cuts and Jobs Act, resulting in a decrease in Accumulated other comprehensive income (loss) of $27.7 million at January 1, 2019. See Note 1 - Organization and Basis of Presentation for further detail.
 
 
(b)
The amount reclassified from AOCI included $3.6 million in COGS and $0.2 million in SG&A for the nine months ended September 30, 2019 and $4.5 million in COGS and $0.1 million in SG&A for the nine months ended September 30, 2018.
 
 
(c)
The amounts reclassified from AOCI included $(1.8) million in COGS, $(0.2) million in interest expense and $(7.6) million in other income for the nine months ended September 30, 2019 and $3.7 million in COGS and $(2.1) million in interest expense for the nine months ended September 30, 2018.