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RESTRUCTURING CHARGES
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
RESTRUCTURING CHARGES RESTRUCTURING CHARGES
2018 Optimization Restructuring Program

In November 2018, the Company announced that it was implementing the 2018 Optimization Restructuring Program (the "2018 Optimization Program") designed to streamline the Company’s operations, reporting structures and business processes, with the objective of maximizing productivity and improving profitability, cash flows and liquidity. The 2018 Optimization Program was substantially completed by December 31, 2019.

As of December 31, 2019, restructuring and related charges to be paid in cash are approximately 88% of the total charges, of which approximately $25.9 million were already paid through December 31, 2019, with any residual balance expected to be paid in 2020.
A summary of the 2018 Optimization Restructuring Charges incurred since its inception in November 2018 and through December 31, 2019 is presented in the following table:
Restructuring Charges and Other, Net
Employee Severance and Other Personnel BenefitsOther CostsTotal 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 201915.8  0.3  16.1  4.9  12.8  33.8  
Cumulative charges incurred through December 31, 2019$20.3  $0.3  $20.6  $4.9  $14.0  $39.5  
(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 since its inception in November 2018 and through December 31, 2019 by reportable segment is presented in the following table:
Charges incurred during 2019Cumulative charges incurred through December 31, 2019
Revlon$6.9  $8.8  
Elizabeth Arden3.4  4.3  
Portfolio3.0  4.0  
Fragrances2.8  3.5  
     Total $16.1  $20.6  


EA Integration Restructuring Program

In December 2016, in connection with integrating the Elizabeth Arden and Revlon organizations, the Company began the process of implementing certain integration activities, including consolidating offices, eliminating certain duplicative activities and streamlining back-office support (the "EA Integration Restructuring Program"). The EA Integration Restructuring Program was designed to reduce the Company’s cost of goods sold and SG&A expenses. The EA Integration Restructuring Program was completed by December 31, 2018. In connection with implementing the EA Integration Restructuring Program, and since its inception in December 2016, the Company recognized $80.3 million of total pre-tax restructuring charges (the "EA Integration Restructuring Charges"), consisting of: (i) $70.3 million of employee-related costs, including severance, retention and other contractual termination benefits; (ii) $5.1 million of lease termination costs; and (iii) $4.9 million of other related charges. The Company paid $71.9 million through December 31, 2019 in connection with the EA Integration Restructuring Program, with any remaining balance expected to be paid after 2019.
A summary of the EA Integration Restructuring Charges incurred since its inception in December 2016 and through December 31, 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
Cumulative charges incurred through December 31, 2018$72.2  $5.1  $77.3  $1.9  $3.0  $82.2  
Charges incurred during 2019(1.9) —  

(1.9) —  —  (1.9) 
Cumulative charges incurred through December 31, 2019$70.3  $5.1  $75.4  $1.9  $3.0  $80.3  
(a) Includes reversal due to true-up during 2019 of previously-accrued restructuring charges.
(b) Lease termination liabilities related to certain exited office space were adjusted following the implementation of ASC 842. See Note 6, "Property, Plant & Equipment," for additional information.
(c) Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive Loss.
(d) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive Loss.
A summary of the EA Integration Restructuring Charges incurred since inception in December 2016 and through December 31, 2019 by reportable segment is presented in the following table:
Reversal of charges during 2019Cumulative charges incurred through December 31, 2019
Revlon$(0.8) $32.1  
Elizabeth Arden(0.2) 13.1  
Portfolio(0.4) 12.7  
Fragrances(0.5) 17.5  
     Total $(1.9) $75.4  

Restructuring Reserve

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, NetForeign Currency Translation

Cash

Non-cash
Liability Balance at December 31, 2019
2018 Optimization Program:
Employee severance and other personnel benefits $3.7  $15.8  $—  $(13.8) $—  $5.7  
Other—  0.3  —  (0.3) —  —  
Total 2018 Optimization Program3.7  16.1  —  (14.1) —  5.7  
EA Integration Restructuring Program:
Employee severance and other personnel benefits13.8  (1.9) (0.2) (7.7) —  4.0  
Other(a)
3.4  —  —  (0.3) (3.5) (0.4) 
Total EA Integration Restructuring Program17.2  (1.9) (0.2) (8.0) (3.5) 3.6  
Other immaterial actions:(b)
Employee severance and other personnel benefits4.6  (1.4) —  (1.8) (1.1) 0.3  
Other
0.9  —  —  (0.5) —  0.4  
Total other immaterial actions5.5  (1.4) —  (2.3) (1.1) 0.7  
Total restructuring reserve$26.4  $12.8  $(0.2) $(24.4) $(4.6) $10.0  

(a) Non-cash utilization relates to approximately $3.5 million of lease termination liabilities related to certain exited office space that were adjusted following the implementation of ASC 842. See Note 6, "Property, Plant, and Equipment," for additional information.
(b) Consists primarily of the Company's other individually and collectively immaterial restructuring initiatives, including those in Denmark, Norway and Sweden.
Utilized, Net
Liability
Balance at January 1, 2018		Expense, NetForeign Currency TranslationCash
Non-Cash(a)
Liability Balance at December 31, 2018
2018 Optimization Program:
Employee severance and other personnel benefits$—  $4.5  $—  $(0.8) $—  $3.7  
Other—  —  —  —  —  —  
Total 2018 Optimization Program—  4.5  —  (0.8) —  3.7  
EA Integration Restructuring Program:
Employee severance and other personnel benefits25.8  9.4  (0.3) (21.1) —  13.8  
Other3.9  0.1  —  (0.3) (0.3) 3.4  
Total EA Integration Restructuring Program29.7  9.5  (0.3) (21.4) (0.3) 17.2  
Other immaterial actions:
Employee severance and other personnel benefits2.5  5.1  —  (3.0) —  4.6  
Other
1.7  1.1  (0.1) (1.8) —  0.9  
Total other immaterial actions4.2  6.2  (0.1) (4.8) —  5.5  
Total restructuring reserve$33.9  $20.2  $(0.4) $(27.0) $(0.3) $26.4  
(a) Relates to the reversal of excessive accrual of professional fees.

As of December 31, 2019 and 2018, all of the restructuring reserve balances were included within accrued expenses and other current liabilities in the Company's Consolidated Balance Sheets.

See Note 22, “Subsequent Events – Revlon 2020 Restructuring Program.”