Comprehensive Income

9 Months Ended

Sep. 30, 2016

Equity [Abstract]

Comprehensive Income

Note 9. Comprehensive Income

The components of other comprehensive income and income tax expense allocated to each component for the three and nine months ended September 30, 2016 and 2015 were as follows:

	Three Months Ended								Nine Months Ended
	September 30, 2016								September 30, 2016
	Before Tax			Income Tax		Net of Tax			Before Tax			Income Tax		Net of Tax
	Amount			Expense		Amount			Amount			Expense		Amount
Translation adjustments	$	0.2		$	—	$	0.2		$	4.2		$	—	$	4.2
Adjustment for net periodic pension plan cost		(0.2	)		—		(0.2	)		(0.4	)		—		(0.4	)
Other comprehensive income	$	—		$	—	$	—		$	3.8		$	—	$	3.8

	Three Months Ended								Nine Months Ended
	September 30, 2015								September 30, 2015
	Before Tax			Income Tax		Net of Tax			Before Tax			Income Tax		Net of Tax
	Amount			Expense		Amount			Amount			Expense		Amount
Translation adjustments	$	(4.3	)	$	—	$	(4.3	)	$	(7.0	)	$	—	$	(7.0	)
Adjustment for net periodic pension plan cost		9.1			3.6		5.5			27.3			11.0		16.3
Other comprehensive income	$	4.8		$	3.6	$	1.2		$	20.3		$	11.0	$	9.3

Accumulated other comprehensive loss by component as of December 31, 2015 and September 30, 2016, and changes during the nine months ended September 30, 2016, were as follows:

	Pension Plan Cost			Translation Adjustments			Total
Balance at December 31, 2015	$	—		$	(16.0	)	$	(16.0	)
Other comprehensive income before reclassifications		—			4.2			4.2
Amounts reclassified from accumulated other comprehensive loss		(0.4	)		—			(0.4	)
Net change in accumulated other comprehensive loss		(0.4	)		4.2			3.8
Balance at September 30, 2016	$	(0.4	)	$	(11.8	)	$	(12.2	)

Accumulated other comprehensive loss by component as of December 31, 2014 and September 30, 2015, and changes during the nine months ended September 30, 2015, were as follows:

	Pension Plan Cost			Translation Adjustments			Total
Balance at December 31, 2014	$	(665.2	)	$	(8.5	)	$	(673.7	)
Other comprehensive loss before reclassifications		—			(7.0	)		(7.0	)
Amounts reclassified from accumulated other comprehensive loss		16.3			—			16.3
Net change in accumulated other comprehensive loss		16.3			(7.0	)		9.3
Balance at September 30, 2015	$	(648.9	)	$	(15.5	)	$	(664.4	)

Reclassifications from accumulated other comprehensive loss for the three and nine months ended September 30, 2016 and 2015 were as follows:  

	Three Months Ended					Nine Months Ended					Classification in the
	September 30,					September 30,					Condensed Combined
	2016			2015		2016			2015		Statements of Operations
Amortization of pension plan cost:
Net actuarial (loss) income	$	(0.2	)	$	9.1	$	(0.4	)	$	27.3	(a)
Reclassifications before tax		(0.2	)		9.1		(0.4	)		27.3
Income tax expense		—			3.6		—			11.0
Reclassifications, net of tax	$	(0.2	)	$	5.5	$	(0.4	)	$	16.3

(a) These accumulated other comprehensive (loss) income components are included in the calculation of net periodic pension (income) expense, a component of which was allocated to Donnelley Financial, and recognized in cost of sales and selling, general and administrative expenses in the condensed combined statements of operations (see Note 5, Retirement Plans).