PENSION AND POST-RETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 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 third quarter of 2015 and 2014 are as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended September 30,
	2015			2014			2015		2014
Net periodic benefit (income) costs:
Service cost	$	0.2		$	0.2		$	—	$	—
Interest cost	7.2			7.5			0.1		0.2
Expected return on plan assets	(10.0		)	(10.3		)	—		—
Amortization of actuarial loss	2.2			1.1			—		—
	(0.4		)	(1.5		)	0.1		0.2
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
	$	(0.4	)	$	(1.6	)	$	0.1	$	0.2

The components of net periodic benefit (income) costs for the Company’s pension and the other post-retirement benefit plans for the nine months ended September 30, 2015 and 2014 are as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Nine Months Ended September 30,
	2015			2014			2015		2014
Net periodic benefit (income) costs:
Service cost	$	0.6		$	0.6		$	—	$	—
Interest cost	21.5			22.6			0.3		0.5
Expected return on plan assets	(30.3		)	(31.0		)	—		—
Amortization of actuarial loss	6.3			3.3			0.1		0.1
	(1.9		)	(4.5		)	0.4		0.6
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	(2.0	)	$	(4.6	)	$	0.4	$	0.6

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 September 30,						Nine Months Ended September 30,
	2015			2014			2015			2014
Net periodic benefit (income) costs:
Cost of sales	$	(1.0	)	$	(1.2	)	$	(3.0	)	$	(3.0	)
Selling, general and administrative expense	0.7			(0.2		)	1.4			(0.5		)
Inventories	—			—			—			(0.5		)
	$	(0.3	)	$	(1.4	)	$	(1.6	)	$	(4.0	)