PENSION AND POST-RETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 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 third quarter of 2014 and 2013 were as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended September 30,						Three Months Ended September 30,
	2014			2013			2014		2013
Net periodic benefit (income) costs:
Service cost	$	0.2		$	0.3		$	—	$	—
Interest cost	7.5			6.9			0.2		0.1
Expected return on plan assets	(10.3		)	(9.6		)	—		—
Amortization of actuarial loss	1.1			2.1			—		0.1
	(1.5		)	(0.3		)	0.2		0.2
Portion allocated to Revlon Holdings	(0.1		)	—			—		—
	$	(1.6	)	$	(0.3	)	$	0.2	$	0.2

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

	Pension Plans						Other Post-Retirement Benefit Plans
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2014			2013			2014		2013
Net periodic benefit (income) costs:
Service cost	$	0.6		$	0.7		$	—	$	—
Interest cost	22.6			20.7			0.5		0.4
Expected return on plan assets	(31.0		)	(28.7		)	—		—
Amortization of actuarial loss	3.3			6.4			0.1		0.3
	(4.5		)	(0.9		)	0.6		0.7
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	(4.6	)	$	(1.0	)	$	0.6	$	0.7

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 September 30,						Nine Months Ended September 30,
	2014			2013			2014			2013
Net periodic benefit (income) costs:
Cost of sales	$	(1.2	)	$	(0.6	)	$	(3.0	)	$	(1.5	)
Selling, general and administrative expense	(0.2		)	0.6			(0.5		)	1.8
Inventories	—			(0.1		)	(0.5		)	(0.6		)
	$	(1.4	)	$	(0.1	)	$	(4.0	)	$	(0.3	)