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RESTRUCTURING CHARGES (Tables)
 3 Months Ended
Mar. 31, 2018
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges
A summary of the restructuring and related charges incurred through March 31, 2018 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, 2017
$
62.8

 
$
5.0

 
$
67.8

 
$
1.4

 
$
3.0

 
$
72.2

Charges incurred during the three months ended March 31, 2018
5.2

—

(1.8
)
 
3.4

 
1.1

 
—

 
4.5

Cumulative charges incurred through March 31, 2018
$
68.0

 
$
3.2

 
$
71.2

 
$
2.5

 
$
3.0

 
$
76.7


(a) Primarily represents the reversal of lease termination costs related to certain re-occupied 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 March 31, 2018 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:
 
 
Charges incurred during the three months ended March 31, 2018
 
Cumulative charges incurred through March 31, 2018
Revlon
 
$
4.2

 
$
28.8

Elizabeth Arden
 
(1.2
)
 
11.6

Portfolio
 
0.7

 
14.1

Fragrances
 
(0.3
)
 
16.7

     Total
 
$
3.4

 
$
71.2
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, 2018
 
Expense (Income), Net
 
Foreign Currency Translation
 

Cash
 

Non-cash
 
Liability Balance at March 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
EA Integration Restructuring Program:(a)
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$
25.8

 
$
5.2

 
$
0.2

 
$
(5.5
)
 
$
—

 
$
25.7

Other
3.9

 
(0.7
)
 
—

 
—

 
—

 
3.2

December 2013 Program:(b)
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
1.1

 
—

 
—

 
—

 
—

 
1.1

Other individually immaterial actions:(c)

 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
1.4

 
0.7

 
—

 
(0.8
)
 
—

 
1.3

Other
1.7

 
—

 
—

 
—

 
—

 
1.7

Total restructuring reserve
$
33.9

 
$
5.2

 
$
0.2

 
$
(6.3
)
 
$
—

 
$
33.0



(a) Includes $1.1 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 March 31, 2018 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income.
(b) In December 2013, the Company announced restructuring actions that primarily included exiting its direct manufacturing, warehousing and sales business operations in mainland China within the Revlon segment (the "December 2013 Program"). The December 2013 Program resulted in the elimination of approximately 1,100 positions in 2014, primarily in China.
(c) Consists primarily of: (i) costs related to the program that Elizabeth Arden commenced prior to the Company’s acquisition of Elizabeth Arden, Inc. (“Elizabeth Arden” and the “Elizabeth Arden Acquisition”) on September 7, 2016 (the “Elizabeth Arden Acquisition Date”), to further align their organizational structure and distribution arrangements for the purpose of improving their go-to-trade capabilities and execution and to streamline their organization (the "Elizabeth Arden 2016 Business Transformation Program"); and (ii) costs related to the Company's September 2015 restructuring actions taken to drive certain organizational efficiencies, including reducing general and administrative expenses, within the Company's Revlon and Portfolio segments (the "2015 Efficiency Program"). Actions under the 2015 Efficiency Program were substantially completed by the end of 2017. Total restructuring and related charges incurred for the 2015 Efficiency Program were $7.6 million, of which $7.2 million resulted in cash payments.