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Pension and Other Post-Retirement Benefits
 9 Months Ended
Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Pension and Other Post-Retirement Benefits
Pension and Other Post-Retirement Benefits

The following table shows components of our pension and other post-retirement benefits expense for the three months ended September 30, 2016 and 2015 (in millions):
 
2016 Pension
Benefits
 
2015 Pension
Benefits
 
2016 Retiree
Health
and Life
 
2015 Retiree
Health
and Life
Service cost
$
1.5

 
$
1.9

 
$
0.1

 
$
0.1

Interest cost
3.9

 
4.9

 
0.2

 
0.3

Expected return on plan assets
(6.5
)
 
(6.4
)
 
—

 
—

Settlement accounting adjustment
5.7

 
—

 
—

 
—

Amortization of (1):
 
 
 
 
 
 
 
Unrecognized prior service credit
(0.2
)
 
(0.3
)
 
(0.1
)
 
(0.1
)
Unrecognized net actuarial loss
2.6

 
3.7

 
—

 
—

Net expense
$
7.0

 
$
3.8

 
$
0.2

 
$
0.3



The following table shows components of our pension and other post-retirement benefits expense for the nine months ended September 30, 2016 and 2015 (in millions):
 
2016 Pension
Benefits
 
2015 Pension
Benefits
 
2016 Retiree
Health
and Life
 
2015 Retiree
Health
and Life
Service cost
$
4.5

 
$
5.6

 
$
0.2

 
$
0.2

Interest cost
11.8

 
14.8

 
0.7

 
1.0

Expected return on plan assets
(19.5
)
 
(19.3
)
 
—

 
—

Settlement accounting adjustment
5.7

 
—

 
—

 
—

Amortization of (1):
 
 
 
 
 
 
 
Unrecognized prior service credit
(0.7
)
 
(0.8
)
 
(0.2
)
 
(0.2
)
Unrecognized net actuarial loss (gain)
7.7

 
11.1

 
(0.2
)
 
—

Net expense
$
9.5

 
$
11.4

 
$
0.5

 
$
1.0


________
(1) Amounts reclassified from accumulated other comprehensive loss.

Pension expense in 2016 was positively impacted by a prospective change in accounting estimate. See "Note 2. Basis of Presentation" for further details about this change in accounting estimate. In addition, during the third quarter of 2016, we recorded a settlement accounting adjustment of $5.7 million attributable to lump sum payments elected by eligible retirees as part of a voluntary early retirement program offered in 2015.