PENSION AND POST-RETIREMENT BENEFITS (Tables)

6 Months Ended

Jun. 30, 2014

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Schedule of Net Benefit Costs

The components of net periodic benefit (income) costs for the Company’s pension and the other post-retirement benefit plans for the second quarter of 2014 and 2013 were as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended June 30,						Three Months Ended June 30,
	2014			2013			2014		2013
Net periodic benefit (income) costs:
Service cost	$	0.2		$	0.2		$	—	$	—
Interest cost	7.6			6.9			0.1		0.2
Expected return on plan assets	(10.3		)	(9.6		)	—		—
Amortization of actuarial loss	1.0			2.2			0.1		0.1
	(1.5		)	(0.3		)	0.2		0.3
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
	$	(1.5	)	$	(0.4	)	$	0.2	$	0.3

The components of net periodic benefit (income) costs for the Company's pension and the other post-retirement benefit plans for the first six months of 2014 and 2013 were as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Six Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014		2013
Net periodic benefit (income) costs:
Service cost	$	0.4		$	0.4		$	—	$	—
Interest cost	15.1			13.8			0.3		0.3
Expected return on plan assets	(20.7		)	(19.1		)	—		—
Amortization of actuarial loss	2.2			4.3			0.1		0.2
	(3.0		)	(0.6		)	0.4		0.5
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
	$	(3.0	)	$	(0.7	)	$	0.4	$	0.5

Classification of Net Periodic Benefit (Income) Cost

Net periodic benefit (income) costs are reflected in the Company's Unaudited Consolidated Financial Statements as follows:

	Three Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014			2013
Net periodic benefit (income) costs:
Cost of sales	$	(1.1	)	$	(0.5	)	$	(1.8	)	$	(0.9	)
Selling, general and administrative expense	(0.1		)	0.6			(0.3		)	1.2
Inventories	(0.1		)	(0.2		)	(0.5		)	(0.5		)
	$	(1.3	)	$	(0.1	)	$	(2.6	)	$	(0.2	)