PENSION AND POST-RETIREMENT BENEFITS

The components of net periodic benefit costs (income) for the Company’s pension and the other post-retirement benefit plans for the third quarter of 2017 and 2016 were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended September 30,
	2017			2016			2017		2016
Net periodic benefit costs (income):
Service cost	$	0.6		$	0.1		$	—	$	—
Interest cost	4.9			5.2			0.1		0.1
Expected return on plan assets	(7.1		)	(7.7		)	—		—
Amortization of actuarial loss	2.3			2.2			—		—
Total net periodic benefit costs (income)	$	0.7		$	(0.2	)	$	0.1	$	0.1

In the three months ended September 30, 2017, the Company recognized net periodic benefit cost of $0.8 million, compared to net periodic benefit income of $0.1 million in the three months ended September 30, 2016. The increase in costs was primarily due to lower expected return on plan assets and higher service costs during the three months ended September 30, 2017.

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



	Pension Plans						Other Post-Retirement Benefit Plans
	Nine Months Ended September 30,
	2017			2016			2017		2016
Net periodic benefit costs (income):
Service cost	$	1.9		$	0.4		$	—	$	—
Interest cost	14.7			15.5			0.3		0.3
Expected return on plan assets	(21.4		)	(23.3		)	—		—
Amortization of actuarial loss	7.1			6.6			0.2		0.1
Curtailment gain	(0.8		)	—			—		—
Total net periodic benefit costs (income)	1.5			(0.8		)	0.5		0.4
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	1.4		$	(0.9	)	$	0.5	$	0.4

In the nine months ended September 30, 2017, the Company recognized net periodic benefit cost of $1.9 million, compared to net periodic benefit income of $0.5 million in the nine months ended September 30, 2016. The increase in costs was primarily due to lower expected return on plan assets and higher service cost during the nine months ended September 30, 2017, partially offset by a curtailment gain resulting from a certain foreign non-qualified benefit plan.

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,
	2017			2016			2017			2016
Net periodic benefit costs (income):
Cost of sales	$	(2.5	)	$	(0.6	)	$	(0.8	)	$	(1.9	)
Selling, general and administrative expense	3.3			0.5			2.7			1.4
Total net periodic benefit costs (income)	$	0.8		$	(0.1	)	$	1.9		$	(0.5	)

The Company expects that it will have net periodic benefit cost of approximately $3.0 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 third 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 the first nine months of 2017, $5.2 million and $0.6 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, non-qualified 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.