RESTRUCTURING CHARGES (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

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 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 2019	15.8		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 2019		Cumulative charges incurred through December 31, 2019
Revlon	$	6.9	$	8.8
Elizabeth Arden	3.4		4.3
Portfolio	3.0		4.0
Fragrances	2.8		3.5
Total	$	16.1	$	20.6

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 2019		Cumulative 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

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 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 Program	3.7		16.1		—		(14.1)		—		5.7
EA Integration Restructuring Program:
Employee severance and other personnel benefits	13.8		(1.9)		(0.2)		(7.7)		—		4.0
Other(a)	3.4		—		—		(0.3)		(3.5)		(0.4)
Total EA Integration Restructuring Program	17.2		(1.9)		(0.2)		(8.0)		(3.5)		3.6
Other immaterial actions:(b)
Employee severance and other personnel benefits	4.6		(1.4)		—		(1.8)		(1.1)		0.3
Other	0.9		—		—		(0.5)		—		0.4
Total other immaterial actions	5.5		(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, Net		Foreign Currency Translation		Cash		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 benefits	25.8		9.4		(0.3)		(21.1)		—		13.8
Other	3.9		0.1		—		(0.3)		(0.3)		3.4
Total EA Integration Restructuring Program	29.7		9.5		(0.3)		(21.4)		(0.3)		17.2
Other immaterial actions:
Employee severance and other personnel benefits	2.5		5.1		—		(3.0)		—		4.6
Other	1.7		1.1		(0.1)		(1.8)		—		0.9
Total other immaterial actions	4.2		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.