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RESTRUCTURING CHARGES (Tables)
 9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges
A summary of the 2018 Optimization Restructuring Charges incurred through September 30, 2019 is presented in the following table:
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
Employee Severance and Other Personnel Benefits
 
Other Costs
 
Total Restructuring Charges
 
Inventory Adjustments(a)
 
Other Related Charges(b)
 
Total Restructuring and Related Charges
Charges incurred through December 31, 2018
$
4.5

 
$
—

 
$
4.5

 
$
—

 
$
1.2

 
$
5.7

Charges incurred during the nine months ended September 30, 2019
12.0

 
0.5

 
12.5

 
4.2

 
11.4

 
28.1

Cumulative charges incurred through September 30, 2019
$
16.5

 
$
0.5

 
$
17.0

 
$
4.2

 
$
12.6

 
$
33.8

(a) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss.
(b) 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 September 30, 2019 by reportable segment is presented in the following table:
 
 
Charges incurred during the nine months ended September 30, 2019
 
Cumulative charges incurred through September 30, 2019
Revlon
 
$
5.7

 
$
7.6

Elizabeth Arden
 
2.5

 
3.4

Portfolio
 
2.3

 
3.3

Fragrances
 
2.0

 
2.7

     Total
 
$
12.5

 
$
17.0

A summary of the EA Integration Restructuring Charges incurred through September 30, 2019 is presented in the following table:
 
Restructuring Charges and Other, Net
 
 
 
 
 
 
 
Employee Severance and Other Personnel Benefits(a)
 
Lease Termination and Other Costs(b)
 
Total Restructuring Charges
 
Inventory Adjustments(c)
 
Other Related Charges(d)
 
Total Restructuring and Related Charges
Charges incurred through December 31, 2018
$
72.2

 
$
5.1

 
$
77.3

 
$
1.9

 
$
3.0

 
$
82.2

Charges incurred during the nine months ended September 30, 2019
0.4

 
—


0.4

 
—

 
—

 
0.4

Cumulative charges incurred through September 30, 2019
$
72.6

 
$
5.1

 
$
77.7

 
$
1.9

 
$
3.0

 
$
82.6

(a) Includes reversal of previously accrued restructuring charges during the three months ended September 30, 2019.
(b) Lease termination liabilities related to certain exited office space were adjusted following the implementation of ASC 842. See Note 5, "Leases," for additional information.
(c) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss.
(d) 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 September 30, 2019 by reportable segment is presented in the following table:
 
 
Charges incurred during the nine months ended September 30, 2019
 
Cumulative charges incurred through September 30, 2019
Revlon
 
$
—

 
$
32.9

Elizabeth Arden
 
0.4

 
13.7

Portfolio
 
—

 
13.1

Fragrances
 
—

 
18.0

     Total
 
$
0.4

 
$
77.7
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 September 30, 2019
2018 Optimization Program:(a)
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
$
3.7

 
$
12.0

 
$
—

 
$
(6.8
)
 
$
—

 
$
8.9

Other
1.2

 
16.1

 
—

 
(8.2
)
 
—

 
9.1

Total 2018 Optimization Program
4.9

 
28.1

 
—

 
(15.0
)
 
—

 
18.0

 
 
 
 
 
 
 
 
 
 
 
 
EA Integration Restructuring Program:
 
 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
13.8

 
0.4

 
(0.4
)
 
(7.7
)
 
—

 
6.1

Other(b)
4.2

 
—

 
—

 
(0.4
)
 
(3.5
)
 
0.3

Total EA Integration Restructuring Program
18.0

 
0.4

 
(0.4
)
 
(8.1
)
 
(3.5
)
 
6.4

 

 
 
 
 
 
 
 
 
 

Other individually immaterial actions:(c)

 
 
 
 
 
 
 
 
 
 
Employee severance and other personnel benefits
4.6

 
(1.4
)
 
—

 
(1.8
)
 
(1.1
)
 
0.3

Other
0.8

 
0.3

 
—

 
(0.4
)
 


 
0.7

Total other individually immaterial actions
5.4

 
(1.1
)
 
—

 
(2.2
)
 
(1.1
)
 
1.0

Total restructuring reserve
$
28.3

 
$
27.4

 
$
(0.4
)
 
$
(25.3
)
 
$
(4.6
)
 
$
25.4



(a) $15.6 million relates to other restructuring-related charges that were reflected within SG&A and cost of sales in the Company’s September 30, 2019 Consolidated Statement of Operations and Comprehensive Loss.
(b) Non-cash utilization relates to 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 the Company's other individually and collectively immaterial restructuring initiatives, including those in Denmark, Norway and Sweden.