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RESTRUCTURING CHARGES (Tables)
 9 Months Ended
Sep. 30, 2017
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges
A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program is presented in the following table:
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
Employee Severance and Other Personnel Benefits
 
Lease Termination and Other Costs(a)
 
Total Restructuring Charges
 
Inventory Adjustments(b)
 
Other Related Charges(c)
 
Total Restructuring and Related Charges
Charges incurred through December 31, 2016
$
31.5

 
$
0.2

 
$
31.7

 
$
0.5

 
$
2.3

 
$
34.5

Charges incurred during the nine months ended September 30, 2017
10.1

 
4.0

 
14.1

 
0.5

 
1.0

 
15.6

Cumulative charges incurred through September 30, 2017
$
41.6

 
$
4.2

 
$
45.8

 
$
1.0

 
$
3.3

 
$
50.1


(a) Includes primarily lease termination costs of approximately $3.9 million recorded in the third quarter of 2017 related to certain Elizabeth Arden office space.
(b) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.
(c) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

A summary of the restructuring charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:
 
 
Charges incurred during the nine months ended
 
Cumulative charges incurred through
 
 
September 30, 2017
 
September 30, 2017
Elizabeth Arden
 
$
7.3

 
$
13.8

Consumer
 
2.9

 
7.1

Professional
 
0.3

 
5.9

Unallocated Corporate Expenses
 
3.6

 
19.0

     Total
 
$
14.1

 
$
45.8
Schedule of Liability Balance and Activity of Restructuring Programs
The liability balance and related activity for each of the Company's restructuring programs are presented in the following table:
 
 
 
 
 
 
 
Utilized, Net
 
 
Liability
Balance at January 1, 2017
 
Expense (Income), Net
 
Foreign Currency Translation
 

Cash
 

Non-cash
 
Liability Balance at September 30, 2017
 
 
 
 
 
 
 
 
 
 
 
 
EA Integration Restructuring Program:(a)
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$
31.5

 
$
10.1

 
$
—

 
$
(27.5
)
 
$
—

 
$
14.1

Other
3.0

 
5.5

 
—

 
(3.0
)
 
—

 
5.5

2015 Efficiency Program:(b)
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
4.5

 
(3.2
)
 
—

 
(0.9
)
 
—

 
0.4

Other
0.2

 
—

 
—

 
—

 
—

 
0.2

Other immaterial actions: (c)

 

 

 

 

 

Employee severance and other personnel benefits
2.6

 
0.7

 
—

 
(0.8
)
 
—

 
2.5

Other
1.0

 
0.5

 
0.1

 
(0.1
)
 
—

 
1.5

Total restructuring reserve
$
42.8

 
$
13.6

 
$
0.1

 
$
(32.3
)
 
$
—

 
$
24.2



(a) Includes $1.5 million in charges related to inventory adjustments and other restructuring-related charges that were reflected within cost of sales and SG&A, respectively, in the Company’s September 30, 2017 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income.

(b) In September 2015, the Company initiated restructuring actions to drive certain organizational efficiencies across the Company's Consumer and Professional segments (the "2015 Efficiency Program"). These actions were planned to occur through 2017 and are expected to reduce general and administrative expenses within the Consumer and Professional segments. During the third quarter of 2017, the Company performed a review of the 2015 Efficiency Program and determined that employees in certain positions that were initially identified to be eliminated would continue to be employed by the Company in varying positions in connection with integrating the Elizabeth Arden and Revlon organizations. As a result, the Company reversed approximately $3.2 million in previously accrued restructuring charges recognized in connection with the 2015 Efficiency Program. Of the total expected cash payments related to the 2015 Efficiency Program, $7.0 million was paid through September 30, 2017, with a remaining balance of approximately $0.6 million expected to be paid by the end of 2017. A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the 2015 Efficiency Program by reportable segment is presented in the following table:
 
 
2015 Efficiency Program cumulative charges incurred through
 
 
September 30, 2017
Consumer
 
$
3.6

Professional
 
3.5

Unallocated Corporate Expenses
 
0.5

     Total
 
$
7.6