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 were as follows for the second quarter of 2018 and 2017, respectively:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended June 30,
	2018			2017			2018		2017
Net periodic benefit costs (income):
Service cost	$	0.5		$	0.8		$	—	$	—
Interest cost	4.7			5.0			0.1		0.1
Expected return on plan assets	(6.9		)	(7.2		)	—		—
Amortization of actuarial loss	2.2			2.4			0.1		0.1
Curtailment gain	—			—			—		—
Total net periodic benefit costs (income) prior to allocation	$	0.5		$	1.0		$	0.2	$	0.2
Portion allocated to Revlon Holdings	(0.1		)	—			—		—
Total net periodic benefit costs (income)	$	0.4		$	1.0		$	0.2	$	0.2

In the three months ended June 30, 2018, the Company recognized net periodic benefit cost of $0.6 million, compared to net periodic benefit cost of $1.2 million in the three months ended June 30, 2017. The decrease was primarily due to lower service costs and interest costs during the second quarter of 2018, partially offset by higher expected return on plan assets during the second quarter of 2017.

The components of net periodic benefit costs (income) for the Company's pension and other post-retirement benefit plans for the first six months of 2018 and 2017, respectively, were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Six Months Ended June 30,
	2018			2017			2018		2017
Net periodic benefit costs (income):
Service cost	$	1.0		$	1.3		$	—	$	—
Interest cost	9.3			9.8			0.2		0.2
Expected return on plan assets	(13.9		)	(14.3		)	—		—
Amortization of actuarial loss	4.5			4.8			0.2		0.2
Curtailment gain^(a)	—			(0.8		)	—		—
Total net periodic benefit costs (income) prior to allocation	$	0.9		$	0.8		$	0.4	$	0.4
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
Total net periodic benefit costs (income)	$	0.8		$	0.7		$	0.4	$	0.4

^(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 six months ended June 30, 2017.

In the six months ended June 30, 2018, the Company recognized net periodic benefit cost of $1.2 million, compared to net periodic benefit cost of $1.1 million in the six months ended June 30, 2017, primarily due to the curtailment gain recognized during the first six months of 2017, partially offset by lower service costs and interest costs during the first six months of 2018.

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



	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
Net periodic benefit costs (income):
Cost of sales	$	—	$	—	$	—	$	—
Selling, general and administrative expense	0.5		0.7		1.0		1.2
Miscellaneous, net	0.1		0.5		0.2		(0.1		)
Total net periodic benefit costs (income)^(a)	$	0.6	$	1.2	$	1.2	$	1.1

^(a)As a result of the Company's adoption of ASU No. 2017-07 in 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.

The Company expects that it will have net periodic benefit cost of approximately $2.4 million for its pension and other post-retirement benefit plans for all of 2018, compared with net periodic benefit cost of $1.5 million in 2017.

During the second quarter of 2018, $1.8 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During the first six months of 2018, $3.4 million and $0.4 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2018, the Company expects to contribute approximately $10 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 2017 Form 10-K.