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Pension Plans and Other Postretirement Benefit Plans (Tables)
 9 Months Ended
Sep. 30, 2019
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]  
Net Funded Status of Over-Funded, Underfunded, and Unfunded Pension Plans
The following table presents the funded status of GCP's overfunded, underfunded and unfunded defined pension plans:
(In millions)
September 30, 2019
 
December 31, 2018
Overfunded defined benefit pension plans
$
21.5

 
$
22.5

Underfunded defined benefit pension plans
(27.8
)
 
(24.2
)
Unfunded defined benefit pension plans
(23.5
)
 
(23.9
)
Total underfunded and unfunded defined benefit pension plans
(51.3
)
 
(48.1
)
Pension liabilities included in other current liabilities
(1.3
)
 
(1.3
)
Net funded status
$
(31.1
)
 
$
(26.9
)
Components of Net Periodic Benefit Cost (Income)
Components of Net Periodic Benefit Cost
The components of GCP's net periodic benefit cost for the three and nine months ended September 30, 2019 and 2018 are as follows:
 
Three Months Ended September 30,
 
2019
 
2018
 
Pension
 
Pension
(In millions)
U.S.
 
Non-U.S.
 
U.S.
 
Non-U.S.
Service cost
$
1.6

 
$
0.7

 
$
2.0

 
$
0.8

Interest cost
1.4

 
1.4

 
1.4

 
1.4

Expected return on plan assets
(1.6
)
 
(1.5
)
 
(1.9
)
 
(1.7
)
Net periodic benefit cost (1)
$
1.4

 
$
0.6

 
$
1.5

 
$
0.5


 
Nine Months Ended September 30,
 
2019
 
2018
 
Pension
 
Pension
(In millions)
U.S.
 
Non-U.S.
 
U.S.
 
Non-U.S.
Service cost
$
4.8

 
$
2.0

 
$
6.0

 
$
2.4

Interest cost
4.3

 
4.1

 
4.2

 
4.2

Expected return on plan assets
(4.8
)
 
(4.5
)
 
(5.7
)
 
(5.3
)
Mark-to-market adjustment
—

 
—

 
—

 
(0.3
)
Gain on curtailments, settlements, and terminations
—

 
—

 
—

 
(0.1
)
Net periodic benefit cost (1)(2)
$
4.3

 
$
1.6

 
$
4.5

 
$
0.9

________________________________
(1) 
Service cost component of net periodic benefit cost is included in "Selling, general and administrative expenses" and "Cost of goods sold" in the accompanying unaudited Consolidated Statements of Operations. All other components of net periodic benefit cost are presented in "Other income, net," within the accompanying unaudited Consolidated Statements of Operations.
(2) 
During the nine months ended September 30, 2019, the Company recognized a curtailment gain of $0.2 million within the gain on sale of Indonesia related to its delayed closing as a part of Darex divestiture. There was no such gain recognized during the three months ended September 30, 2019. Please refer to Note 19, "Discontinued Operations" for further information.