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POSTRETIREMENT BENEFIT PLANS
9 Months Ended
Sep. 30, 2018
Retirement Benefits [Abstract]  
POSTRETIREMENT BENEFIT PLANS POSTRETIREMENT BENEFIT PLANS
The following table provides the components of net periodic benefit cost for pension plans and other employee-related benefit plans for the three and nine months ended September 30, 2018 and 2017. 
 
2018
 
2017
For the Three Months Ended September 30
Pension
 
Other
Benefits
 
Total
 
Pension
 
Other
Benefits
 
Total
Service cost
 
$
0.4

 
 
 
$
0.2

 
 
 
$
0.6

 
 
 
$
0.8

 
 
 
$
0.2

 
 
 
$
1.0

 
Interest cost
 
3.0

 
 
 
1.0

 
 
 
4.0

 
 
 
3.0

 
 
 
1.1

 
 
 
4.1

 
Expected return on plan assets(a)
 
(4.4
)
 
 
 

 
 
 
(4.4
)
 
 
 
(3.9
)
 
 
 
(0.1
)
 
 
 
(4.0
)
 
Amortization of prior service cost (benefit)
 
0.2

 
 
 
(1.3
)
 
 
 
(1.1
)
 
 
 
0.2

 
 
 
(1.4
)
 
 
 
(1.2
)
 
Amortization of net actuarial loss
 
1.5

 
 
 
0.9

 
 
 
2.4

 
 
 
2.1

 
 
 
1.1

 
 
 
3.2

 
Net periodic benefit cost
 
0.7

 
 
 
0.8

 
 
 
1.5

 
 
 
2.2

 
 
 
0.9

 
 
 
3.1

 
Loss from settlement or curtailment
 
1.4

 
 
 

 
 
 
1.4

 
 
 
3.7

 
 
 

 
 
 
3.7

 
Total net periodic benefit cost
 
$
2.1

 
 
 
$
0.8

 
 
 
$
2.9

 
 
 
$
5.9

 
 
 
$
0.9

 
 
 
$
6.8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2018
 
2017
For the Nine Months Ended September 30
Pension
 
Other
Benefits
 
Total
 
Pension
 
Other
Benefits
 
Total
Service cost
 
$
1.2

 
 
 
$
0.6

 
 
 
$
1.8

 
 
 
$
2.0

 
 
 
$
0.6

 
 
 
$
2.6

 
Interest cost
 
8.6

 
 
 
3.2

 
 
 
11.8

 
 
 
9.0

 
 
 
3.4

 
 
 
12.4

 
Expected return on plan assets(a)
 
(11.2
)
 
 
 
(0.2
)
 
 
 
(11.4
)
 
 
 
(11.4
)
 
 
 
(0.3
)
 
 
 
(11.7
)
 
Amortization of prior service cost (benefit)
 
0.6

 
 
 
(3.9
)
 
 
 
(3.3
)
 
 
 
0.7

 
 
 
(4.3
)
 
 
 
(3.6
)
 
Amortization of net actuarial loss
 
4.5

 
 
 
3.1

 
 
 
7.6

 
 
 
5.6

 
 
 
3.2

 
 
 
8.8

 
Net periodic benefit cost
 
3.7

 
 
 
2.8

 
 
 
6.5

 
 
 
5.9

 
 
 
2.6

 
 
 
8.5

 
Loss from settlement or curtailment
 
1.4

 
 
 

 
 
 
1.4

 
 
 
3.7

 
 
 

 
 
 
3.7

 
Total net periodic benefit cost
 
$
5.1

 
 
 
$
2.8

 
 
 
$
7.9

 
 
 
$
9.6

 
 
 
$
2.6

 
 
 
$
12.2

 
(a)
Plan administrative expenses of $0.7 and $2.3 for the three and nine months ended September 30, 2017, respectively have been reclassified from the service cost component line to the expected return on plan assets component line to conform to the current year presentation.
In the third quarter of 2018, we recorded a settlement loss of $1.4 related to retiree lump sum pension payments in our Industrial Process segment. In the third quarter of 2017 we recorded a curtailment loss of $3.7 related to a freeze of benefit accruals for certain current employees in our Industrial Process segment.
We made contributions to our global postretirement plans of $9.7 and $14.3 during the nine months ended September 30, 2018 and 2017, respectively, which included a discretionary contribution of $5 to our U.S. pension plan during 2017. We expect to make contributions of approximately $4 to $6 during the remainder of 2018, principally related to our other postretirement employee benefit plans.
Amortization from accumulated other comprehensive income into earnings related to prior service cost and net actuarial loss was $2.1 and $3.6, and $4.3 and $5.9, net of tax, during the three and nine months ended September 30, 2018 and 2017, respectively. No other reclassifications from accumulated other comprehensive income into earnings were recognized during any of the presented periods.