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PENSION AND POST-RETIREMENT BENEFITS (Tables)
 9 Months Ended
Sep. 30, 2018
Retirement Benefits [Abstract]  
Components of Net Periodic Benefit (Income) Costs

 
Pension Plans
 
Other
Post-Retirement Benefit Plans
 
Nine Months Ended September 30,
 
2018
 
2017
 
2018
 
2017
Net periodic benefit costs:
 
 
 
 
 
 
 
Service cost
$
1.5

 
$
1.9

 
$
—

 
$
—

Interest cost
13.9

 
14.7

 
0.3

 
0.3

Expected return on plan assets
(20.8
)
 
(21.4
)
 
—

 
—

Amortization of actuarial loss
6.9

 
7.1

 
0.3

 
0.2

Curtailment gain(a)
—

 
(0.8
)
 
—

 
—

Total net periodic benefit costs prior to allocation
$
1.5

 
$
1.5

 
$
0.6

 
$
0.5

Portion allocated to Revlon Holdings
(0.1
)
 
(0.1
)
 
—

 
—

Total net periodic benefit costs
$
1.4

 
$
1.4

 
$
0.6

 
$
0.5

 
 
 
 
 
 
 
 
(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 nine months ended September 30, 2017.
The components of net periodic benefit costs 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 September 30,
 
2018
 
2017
 
2018
 
2017
Net periodic benefit costs:
 
 
 
 
 
 
 
Service cost
$
0.5


$
0.6

 
$
—


$
—

Interest cost
4.6


4.9

 
0.1


0.1

Expected return on plan assets
(6.9
)

(7.1
)
 
—


—

Amortization of actuarial loss
2.4


2.3

 
0.1


—

Total net periodic benefit costs
$
0.6


$
0.7

 
$
0.2


$
0.1
Classification of Net Periodic Benefit (Income) Costs
Net periodic benefit costs are reflected in the Company's Consolidated Financial Statements as follows for the periods presented:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2018
 
2017
 
2018
 
2017
Net periodic benefit costs:
 
 
 
 
 
 
 
Cost of sales
$
—

 
$
—

 
$
—

 
$
—

Selling, general and administrative expense
0.5

 
0.7

 
1.5

 
1.9

Miscellaneous, net
0.3

 
0.1

 
0.5

 
—

Total net periodic benefit costs(a)
$
0.8

 
$
0.8

 
$
2.0

 
$
1.9

(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 items 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.