PENSION AND POST-RETIREMENT BENEFITS (Tables)

3 Months Ended

Mar. 31, 2018

Components 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 were as follows for the periods presented:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three months ended March 31,
	2018			2017			2018		2017
Net periodic benefit costs (income):
Service cost	$	0.5		$	0.5		$	—	$	—
Interest cost	4.6			4.8			0.1		0.1
Expected return on plan assets	(7.0		)	(7.1		)	—		—
Amortization of actuarial loss	2.3			2.4			0.1		0.1
Curtailment gain^(a)	—			(0.8		)	—		—
Total net periodic benefit costs (income) prior to allocation	$	0.4		$	(0.2	)	$	0.2	$	0.2
Portion allocated to Revlon Holdings	—			(0.1		)	—		—
Total net periodic benefit costs (income)	$	0.4		$	(0.3	)	$	0.2	$	0.2

^(a)As a result of the Elizabeth Arden Acquisition, the Company recognized $0.8 million in curtailment gains related to a foreign non-qualified defined benefit plan of Elizabeth Arden for the three months ended March 31, 2017.

Classification of Net Periodic Benefit (Income) Costs

Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:



	Three months ended March 31,
	2018		2017
Net periodic benefit costs (income):
Cost of sales	$	—	$	—
Selling, general and administrative expense	0.5		0.5
Miscellaneous, net	0.1		0.6
Total net periodic benefit costs (income)^(a)	$	0.6	$	(0.1	)

^(a)As a result of the Company's adoption of ASU No. 2017-07 in the first quarter of 2018, the Company presents the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period (i.e., in cost of sales and SG&A) and presents the other components of NPPC and NPPBC below operating income, in miscellaneous, net.