PENSION AND POST-RETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 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 third quarter of 2016 and 2015 are as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended September 30,
	2016			2015			2016		2015
Net periodic benefit (income) costs:
Service cost	$	0.1		$	0.2		$	—	$	—
Interest cost	5.2			7.2			0.1		0.1
Expected return on plan assets	(7.7		)	(10.0		)	—		—
Amortization of actuarial loss	2.2			2.2			—		—
	(0.2		)	(0.4		)	0.1		0.1
Portion allocated to Revlon Holdings	—			—			—		—
	$	(0.2	)	$	(0.4	)	$	0.1	$	0.1

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 2016 and 2015 are as follows:

	Pension Plans						Other Post-Retirement Benefit Plans
	Nine Months Ended September 30,
	2016			2015			2016		2015
Net periodic benefit (income) costs:
Service cost	$	0.4		$	0.6		$	—	$	—
Interest cost	15.5			21.5			0.3		0.3
Expected return on plan assets	(23.3		)	(30.3		)	—		—
Amortization of actuarial loss	6.6			6.3			0.1		0.1
	(0.8		)	(1.9		)	0.4		0.4
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	(0.9	)	$	(2.0	)	$	0.4	$	0.4

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 September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
Net periodic benefit (income) costs:
Cost of sales	$	(0.6	)	$	(1.0	)	$	(1.9	)	$	(3.0	)
Selling, general and administrative expense	0.5			0.7			1.4			1.4
	$	(0.1	)	$	(0.3	)	$	(0.5	)	$	(1.6	)