RESTRUCTURING CHARGES (Tables)

3 Months Ended

Mar. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

A summary of the EA Integration Restructuring Charges incurred through March 31, 2019 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
Cumulative charges incurred through March 31, 2019	$	72.2	$	5.1	$	77.3	$	1.9	$	3.0	$	82.2

^(a) Lease termination liabilities related to certain exited office space were adjusted following the implementation of ASC 842. See Note 5, "Leases," for additional information.

^(b) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss.

^(c) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss.

A summary of the EA Integration Restructuring Charges incurred through March 31, 2019 by reportable segment is presented in the following table:

	Cumulative charges incurred through March 31, 2019
Revlon	$	32.9
Elizabeth Arden	13.3
Portfolio	13.1
Fragrances	18.0
Total	$	77.3

A summary of the 2018 Optimization Restructuring Charges incurred through March 31, 2019 is presented in the following table:

	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits		Other Costs		Total Restructuring Charges		Other Related Charges(a)		Total Restructuring and Related Charges
Charges incurred through December 31, 2018	$	4.5	$	—	$	4.5	$	1.2	$	5.7
Charges incurred during the three months ended March 31, 2019	5.1		—		5.1		6.6		11.7
Cumulative charges incurred through March 31, 2019	$	9.6	$	—	$	9.6	$	7.8	$	17.4

^(a) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss.

A summary of the 2018 Optimization Restructuring Charges incurred through March 31, 2019 by reportable segment is presented in the following table:

	Charges incurred during the three months ended March 31, 2019		Cumulative charges incurred through March 31, 2019
Revlon	$	2.8	$	4.7
Elizabeth Arden	0.9		1.8
Portfolio	0.7		1.7
Fragrances	0.7		1.4
Total	$	5.1	$	9.6

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, 2019		Expense, Net		Foreign Currency Translation			Cash			Non-cash			Liability Balance at March 31, 2019
2018 Optimization Program:(a)
Employee severance and other personnel benefits	$	3.7	$	5.1	$	—		$	(1.8	)	$	—		$	7.0
Other	1.2		6.6		—			(1.2		)	—			6.6
Total 2018 Optimization Program	4.9		11.7		—			(3.0		)	—			13.6
EA Integration Restructuring Program:(b)
Employee severance and other personnel benefits	13.8		—		(0.2		)	(3.0		)	—			10.6
Other	4.2		—		—			(0.1		)	(3.5		)	0.6
Total EA Integration Restructuring Program	18.0		—		(0.2		)	(3.1		)	(3.5		)	11.2
Other individually immaterial actions:(c)
Employee severance and other personnel benefits	4.6		0.2		—			(1.1		)	—			3.7
Other	0.8		0.2		—			(0.5		)	—			0.5
Total other individually immaterial actions	5.4		0.4		—			(1.6		)	—			4.2
Total restructuring reserve	$	28.3	$	12.1	$	(0.2	)	$	(7.7	)	$	(3.5	)	$	29.0

^(a) Includes approximately $6.6 million related to other restructuring-related charges that were reflected within SG&A in the Company’s March 31, 2019 Consolidated Statement of Operations and Comprehensive Loss.

^(b) Other includes approximately $3.5 million of lease termination liabilities related to certain exited office space that were adjusted following the implementation of ASC 842. See Note 5, "Leases," for additional information.

^(c) Consists primarily of other immaterial restructuring initiatives in Denmark, Norway and Sweden.