PENSION AND POST-RETIREMENT BENEFITS (Tables)

6 Months Ended

Jun. 30, 2017

Components and Classification 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 2017 and 2016, respectively, were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended June 30,
	2017			2016			2017		2016
Net periodic benefit (income) costs:
Service cost	$	0.8		$	0.2		$	—	$	—
Interest cost	5.0			5.1			0.1		0.1
Expected return on plan assets	(7.2		)	(7.8		)	—		—
Amortization of actuarial loss	2.4			2.3			0.1		0.1
Curtailment gain	—			—			—		—
	1.0			(0.2		)	0.2		0.2
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
	$	1.0		$	(0.3	)	$	0.2	$	0.2

The components of net periodic benefit (income) costs for the Company's pension and other post-retirement benefit plans for the first six months of 2017 and 2016, respectively, were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Six Months Ended June 30,
	2017			2016			2017		2016
Net periodic benefit (income) costs:
Service cost	$	1.3		$	0.3		$	—	$	—
Interest cost	9.8			10.3			0.2		0.2
Expected return on plan assets	(14.3		)	(15.6		)	—		—
Amortization of actuarial loss	4.8			4.4			0.2		0.1
Curtailment gain	(0.8		)	—			—		—
	0.8			(0.6		)	0.4		0.3
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	0.7		$	(0.7	)	$	0.4	$	0.3

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,
	2017			2016			2017			2016
Net periodic benefit (income) costs:
Cost of sales	$	2.1		$	(0.5	)	$	1.7		$	(1.3	)
Selling, general and administrative expense	(0.9		)	0.4			(0.6		)	0.9
	$	1.2		$	(0.1	)	$	1.1		$	(0.4	)