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PENSION AND POST-RETIREMENT BENEFITS
 3 Months Ended
Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract]  
PENSION AND POST-RETIREMENT BENEFITS
PENSION AND POST-RETIREMENT BENEFITS
The components of net periodic benefit (income) costs for the Company’s pension and the other post-retirement benefit plans for the first quarter of 2017 and 2016 were as follows:
 


Pension Plans
 
Other
Post-Retirement
Benefit Plans
 
Three Months Ended March 31,
 
2017
 
2016
 
2017
 
2016
Net periodic benefit (income) costs:
 
Service cost
$
0.5

 
$
0.1

 
$
—

 
$
—

Interest cost
4.8

 
5.2

 
0.1

 
0.1

Expected return on plan assets
(7.1
)
 
(7.8
)
 
—

 
—

Amortization of actuarial loss
2.4

 
2.1

 
0.1

 
—

Curtailment gain
(0.8
)
 
—

 
—

 
—

 
(0.2
)
 
(0.4
)
 
0.2

 
0.1

Portion allocated to Revlon Holdings
(0.1
)
 
—

 
—

 
—

 
$
(0.3
)
 
$
(0.4
)
 
$
0.2

 
$
0.1


In the three months ended March 31, 2017, the Company recognized net periodic benefit income of $0.1 million, compared to net periodic benefit income of $0.3 million in the three months ended March 31, 2016. The decrease was primarily due to lower return on plan assets during the first quarter of 2017, partially offset by a curtailment gain resulting from a certain foreign non-qualified benefit plan of Elizabeth Arden.
Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:
 
Three Months Ended March 31,
 
2017
 
2016
Net periodic benefit (income) costs:
 
 
 
Cost of sales
$
(0.4
)
 
$
(0.8
)
Selling, general and administrative expense
0.3

 
0.5

 
$
(0.1
)
 
$
(0.3
)

The Company expects that it will have net periodic benefit cost of approximately $3 million for its pension and other post-retirement benefit plans for all of 2017, compared with net periodic benefit income of $0.6 million in 2016.
During the first quarter of 2017, $1.7 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2017, the Company expects to contribute approximately $10.0 million in the aggregate to its pension and other post-retirement benefit plans.
Relevant aspects of the qualified defined benefit pension plans, nonqualified pension plans and other post-retirement benefit plans sponsored by Products Corporation are disclosed in Note 14, "Pension and Post-Retirement Benefits," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K.