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PENSION AND POST-RETIREMENT BENEFITS (Tables)
6 Months Ended
Jun. 30, 2015
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Components of Net Periodic Benefit (Income) Cost
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 2015 and 2014 are as follows:
 


Pension Plans
 
Other
Post-Retirement
Benefit Plans
 
Three Months Ended June 30,
 
2015
 
2014
 
2015
 
2014
Net periodic benefit (income) costs:
 
Service cost
$
0.2

 
$
0.2

 
$

 
$

Interest cost
7.1

 
7.6

 
0.1

 
0.1

Expected return on plan assets
(10.2
)
 
(10.3
)
 

 

Amortization of actuarial loss
2.1

 
1.0

 
0.1

 
0.1

 
(0.8
)
 
(1.5
)
 
0.2

 
0.2

Portion allocated to Revlon Holdings
(0.1
)
 

 

 

 
$
(0.9
)
 
$
(1.5
)
 
$
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 six months of 2015 and 2014 are as follows:
 


Pension Plans
 
Other
Post-Retirement
Benefit Plans
 
Six Months Ended June 30,
 
2015
 
2014
 
2015
 
2014
Net periodic benefit (income) costs:
 
Service cost
$
0.4

 
$
0.4

 
$

 
$

Interest cost
14.3

 
15.1

 
0.2

 
0.3

Expected return on plan assets
(20.3
)
 
(20.7
)
 

 

Amortization of actuarial loss
4.1

 
2.2

 
0.1

 
0.1

 
(1.5
)
 
(3.0
)
 
0.3

 
0.4

Portion allocated to Revlon Holdings
(0.1
)
 

 

 

 
$
(1.6
)
 
$
(3.0
)
 
$
0.3

 
$
0.4


Classification of Net Periodic Benefit (Income) Costs
Net periodic benefit (income) costs are reflected in the Company's Consolidated Financial Statements as follows:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2015
 
2014
 
2015
 
2014
Net periodic benefit (income) costs:
 
 
 
 
 
 
 
Cost of sales
$
(1.0
)
 
$
(1.1
)
 
$
(2.0
)
 
$
(1.8
)
Selling, general and administrative expense
0.3

 
(0.1
)
 
0.7

 
(0.3
)
Inventories

 
(0.1
)
 

 
(0.5
)
 
$
(0.7
)
 
$
(1.3
)
 
$
(1.3
)
 
$
(2.6
)