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PENSION AND POST-RETIREMENT BENEFITS (Tables)
6 Months Ended
Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Components of Net Periodic Benefit (Income) 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 2016 and 2015 are as follows:
 


Pension Plans
Other
Post-Retirement
Benefit Plans
 
Three Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
Net periodic benefit (income) costs:
 
Service cost
$
0.2

 
$
0.2

 
$

 
$

Interest cost
5.1

 
7.1

 
0.1

 
0.1

Expected return on plan assets
(7.8
)
 
(10.2
)
 

 

Amortization of actuarial loss
2.3

 
2.1

 
0.1

 
0.1

 
(0.2
)
 
(0.8
)
 
0.2

 
0.2

Portion allocated to Revlon Holdings
(0.1
)
 
(0.1
)
 

 

 
$
(0.3
)
 
$
(0.9
)
 
$
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 2016 and 2015 are as follows:
 


Pension Plans
Other
Post-Retirement
Benefit Plans
 
Six Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
Net periodic benefit (income) costs:
 
Service cost
$
0.3

 
$
0.4

 
$

 
$

Interest cost
10.3

 
14.3

 
0.2

 
0.2

Expected return on plan assets
(15.6
)
 
(20.3
)
 

 

Amortization of actuarial loss
4.4

 
4.1

 
0.1

 
0.1

 
(0.6
)
 
(1.5
)
 
0.3

 
0.3

Portion allocated to Revlon Holdings
(0.1
)
 
(0.1
)
 

 

 
$
(0.7
)
 
$
(1.6
)
 
$
0.3

 
$
0.3


Classification of Net Periodic Benefit (Income) Costs
Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
Net periodic benefit (income) costs:
 
 
 
 
 
 
 
Cost of sales
$
(0.5
)
 
$
(1.0
)
 
$
(1.3
)
 
$
(2.0
)
Selling, general and administrative expense
0.4

 
0.3

 
0.9

 
0.7

 
$
(0.1
)
 
$
(0.7
)
 
$
(0.4
)
 
$
(1.3
)