PENSION AND POST-RETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 30, 2017

Retirement Benefits [Abstract]

Components and Classification of Net Periodic Benefit (Income) Costs

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

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

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	)